https://www.taxtmi.com/highlights?id=55778 Revision u/s 263 - the notice u/s. 143(2) of the Act, was issued much prior to the assessee filing his return of income. This is not in accordance with law. Hence the order passed u/s. 148 of the Act without issuing valid notice u/s. 143(2) of the Act, makes the reassessment order dt. 20/05/2016, passed u/s. 143(3)/147 of the Act, bad in law - Consequently, the revision of the assessment u/s. 263, revising such illegal assessment order is also bad in law. - AT en-us Mon, 07 Dec 2020 10:08:34 +0530 Mon, 07 Dec 2020 10:08:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55778 Revision u/s 263 - the notice u/s. 143(2) of the Act, was issued much prior to the assessee filing his return of income. This is not in accordance with law. Hence the order passed u/s. 148 of the Act without issuing valid notice u/s. 143(2) of the Act, makes the reassessment order dt. 20/05/2016, passed u/s. 143(3)/147 of the Act, bad in law - Consequently, the revision of the assessment u/s. 263, revising such illegal assessment order is also bad in law. - AT Highlights Income Tax Mon, 07 Dec 2020 10:08:34 +0530 https://www.taxtmi.com/highlights?id=55778