Non-Issuance of notice u/s 143(2) of Income Tax Act is not Curable Defect: ITAT quashes Assessment Order [Read Order]

ITAT orders that non-issuance of notice under Section 143(2) of the Income Tax Act is not a curable defect
By Kalyani B. Nair - On December 4, 2023 8:00 pm - 2 mins read
Assessment Order - Income Tax Act - Curable Defect - taxscan

The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT), quashed assessment order and observed that non-issuance of notice under Section 143(2) of the Income Tax Act, 1961 is not a curable defect. The assessee is a partnership firm engaged in film production. It filed its return of income on 27.11.2003 declaring total income of…

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