Non-issue of notice u/s 143(2) for assessment u/s 148 is fatal: Chd ITAT

For complete Text of Judgemnet click here sanjeev Aggarwal ITAT ORDER It was contended that the Assessing Officer has erred in framing assessment under section 147 r.w.s. 143(3) of the Act even when no notice under section 143(2) of the Act was issued and served on the assessee and, hence the assessment deserves to be […]