challenging service of notice u/s 143(2) is barred by operation of section 292BB as held by Hon'ble Supreme Court ABACUS…
Reassessment completed without serving notice u/s 143(2) invalid. Issue and service of notice are jurisdictional requirements ABACUS Case Law CitationABCAUS…
Requirement u/s 143(2) is of service of notice and not issue of notice. ITAT explains the law on service of…
Non raising of limitation issue and participation in assessment proceeding not precludes assessee to raise such issue at a later…
Issue of notice u/s 143(2) on the same day return was filed made the entire assessment illegal for being non…
Limitation period not prescribed for service of assessment order but it must be served within reasonable time as held by…
Jurisdiction of AO cannot be challenged after completion of assessment proceedings. ITAT dismissed assessee’s appeal in view of provisions of…
In a latest judgment, ITAT Delhi has held that post office is not an agent of the assessee. Notice u/s 143(2)…