Reassessment Invalid: Absence of Notice u/s 143(2) Makes Section 147 Order Unsustainable; Section 292BB Not Applicable. https://www.taxtmi.com/highlights?id=51001 Reopening of assessment u/s 147 - Reassessment was completed without issuing a notice under section 143(2), then the reassessment order is not sustainable in law and the same is invalid. - The provisions of section 292BB are not applicable. en-us Thu, 02 Jan 2020 17:18:19 +0530 Thu, 02 Jan 2020 17:18:19 +0530 TaxTMI RSS Generator Reassessment Invalid: Absence of Notice u/s 143(2) Makes Section 147 Order Unsustainable; Section 292BB Not Applicable. https://www.taxtmi.com/highlights?id=51001 Reopening of assessment u/s 147 - Reassessment was completed without issuing a notice under section 143(2), then the reassessment order is not sustainable in law and the same is invalid. - The provisions of section 292BB are not applicable. Highlights Income Tax Thu, 02 Jan 2020 17:18:19 +0530 https://www.taxtmi.com/highlights?id=51001