In case of non-filer notice u/s 143(2) not mandatory & notice u/s 142(1) sufficient
May 21, 2024
Income Tax, ITAT
In case of non-filer notice u/s 143(2) not mandatory and notice issued u/s 142(1) is sufficient – ITAT In a recent case, the ITAT Guwahati has held that in case of non-filer notice u/s 143(2) not mandatory and notice issued u/s 142(1) is sufficient ABCAUS Case Law Citation:ABCAUS …