Notice under section 143(2) should not be issued mechanically; use deficiency letters or targeted production notices instead. Notices under section 143(2) must not be issued mechanically; officers should study files and specify requirements, issue deficiency letters for summary-assessment cases, or, where a hearing is needed, serve notices requiring production of documents or notices stating specific points of clarification. Supervisory officers must inspect for mechanical issuance and take corrective action against officers who habitually issue such notices.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Notice under section 143(2) should not be issued mechanically; use deficiency letters or targeted production notices instead.
Notices under section 143(2) must not be issued mechanically; officers should study files and specify requirements, issue deficiency letters for summary-assessment cases, or, where a hearing is needed, serve notices requiring production of documents or notices stating specific points of clarification. Supervisory officers must inspect for mechanical issuance and take corrective action against officers who habitually issue such notices.
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