Non issue of notice u/s 143(2) for even belated ITR filed u/s 148 makes assessment void ab initio
September 5, 2026
Income Tax, ITAT
Non issuance of notice u/s 143(2) for return filed u/s 148 even though belatedly, makes the assessment framed bad in law and void ab initio – ITAT In a recent judgement, ITAT has held that if no scrutiny notice u/s 143(2) is issued in respect of return filed …