After notice u/s 143(2) is issued, processing u/s 143(1) is not permissible
May 24, 2026
Income Tax, ITAT
After notice u/s 143(2) is issued in scrutiny proceedings, summary processing u/s 143(1) is not permissible – ITAT In a recent judgment, ITAT Bangalore has held that once scrutiny proceedings initiated by issue of notice u/s 143(2), the assessment proceedings are set in motion under the regular assessment …