Absence of Section 143(2) Notice Renders Reassessment Non-Est, Precluding Revisionary Jurisdiction Under Section 263
Absence of Section 143(2) Notice Renders Reassessment Non-Est, Precluding Revisionary Jurisdiction Under Section 263 Issue Whether a reassessment order passed under Section 147 read with Sections 144 and 144B without issuing a mandatory notice under Section 143(2) is legally valid, and whether the Principal Commissioner of Income Tax (PCIT) can exercise revisionary power under Section… Read More »