https://www.taxtmi.com/caselaws?id=326058 The Court upheld the ITAT's decision, dismissing the appeals as no substantial question of law arose. The Assessee's argument that belated returns cannot be ignored without proper justification was accepted. The Court emphasized the mandatory nature of issuing a Section 143(2) notice before framing an assessment under Section 144 if the return is not accepted at face value. The parties were directed to bear their own costs. en-us Tue, 22 Mar 2016 00:00:00 +0530 Mon, 04 Apr 2016 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326058 The Court upheld the ITAT's decision, dismissing the appeals as no substantial question of law arose. The Assessee's argument that belated returns cannot be ignored without proper justification was accepted. The Court emphasized the mandatory nature of issuing a Section 143(2) notice before framing an assessment under Section 144 if the return is not accepted at face value. The parties were directed to bear their own costs. Case-Laws Income Tax Tue, 22 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326058