Intimation issued u/s 143(1) after issue of notice u/s 143(2) is legally invalid
June 25, 2023
Income Tax, ITAT
Intimation issued u/s 143(1) after issue of notice u/s 143(2) legally invalid. Intimation u/s 143(1)(a) can not be issued after notice for regular assessment has been issued under section 143(2) ITAT in a recent judgment has confirmed that Intimation issued u/s 143(1) after issue of notice u/s 143(2) …