https://www.taxtmi.com/caselaws?id=346666 A reassessment initiated under Sections 147 and 148 was challenged for absence of a separate notice under Section 143(2) and alleged prejudice. The Court noted that the assessee had repeated notice of the grounds on which the deduction under Section 115JB was questioned, filed objections and replies, and was given an opportunity of hearing before the assessment order. It held that the purpose of Section 143(2) is to secure a proper opportunity before an adverse order, and that full notice of the issue and participation in the proceedings meant the omission to expressly cite Section 143(2) did not vitiate the reassessment or cause prejudice. en-us Tue, 11 Jul 2017 00:00:00 +0530 Sat, 18 Nov 2017 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346666 A reassessment initiated under Sections 147 and 148 was challenged for absence of a separate notice under Section 143(2) and alleged prejudice. The Court noted that the assessee had repeated notice of the grounds on which the deduction under Section 115JB was questioned, filed objections and replies, and was given an opportunity of hearing before the assessment order. It held that the purpose of Section 143(2) is to secure a proper opportunity before an adverse order, and that full notice of the issue and participation in the proceedings meant the omission to expressly cite Section 143(2) did not vitiate the reassessment or cause prejudice. Case-Laws Income Tax Tue, 11 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346666