Reassessment Proceedings Without Issuance of Notice u/s 143(2) is Bad in Law: ITAT quashes Assessment Order [Read Order]

By Yogitha S. Yogesh - On May 25, 2023 2:00 pm - 2 mins read
Reassessment Proceedings - Issuance of Notice - ITAT quashes Assessment Order - taxscan

The Bangalore bench of the Income Tax Appellate Tribunal (ITAT )has held that reassessment proceedings without the issuance of notice under section 143(2) of the Income Tax Act, 1961 is bad in law. The Rajiv Gandhi University of Health, the appellate assessee challenged the CIT(A)’s passed under section 250 of the Income-tax Act, 1961 (the…

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