Notice under section 143(2) prevents summary completion under section 143(1) for that assessment year. A notice issued and served under section 143(2) prevents completion of the corresponding assessment under the summary assessment provision of section 143(1), even if revised segregation criteria would otherwise permit summary disposal; field officers must follow this sequencing and proceed with scrutiny once the notice is served.
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) prevents summary completion under section 143(1) for that assessment year.
A notice issued and served under section 143(2) prevents completion of the corresponding assessment under the summary assessment provision of section 143(1), even if revised segregation criteria would otherwise permit summary disposal; field officers must follow this sequencing and proceed with scrutiny once the notice is served.
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