Failure to Issue Section 143 Notice and Unsubstantiated Section 68 Addition Invalidates Reassessment Order
Failure to Issue Section 143 Notice and Unsubstantiated Section 68 Addition Invalidates Reassessment Order Issue Whether a reassessment completed under Section 147 without issuing a mandatory notice under Section 143(2), after the assessee filed a return in response to a Section 148 notice, is bad in law and liable to be quashed ab initio. Whether… Read More »