https://www.taxtmi.com/highlights?id=56024 Reopening of assessment u/s 147 - no notice u/s 143(2) issued - It is not a mere formality but it given the jurisdiction to the A.O. to complete the assessment U/s 143(3) of the Act, therefore, non-issuance of notice U/s 143(2) of the Act vitiates the assessment proceedings. - the assessment proceedings completed without issuance of notice u/s 143(2) of the act and void ab-initio and liable to be quashed. - AT en-us Thu, 24 Dec 2020 11:39:03 +0530 Thu, 24 Dec 2020 11:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56024 Reopening of assessment u/s 147 - no notice u/s 143(2) issued - It is not a mere formality but it given the jurisdiction to the A.O. to complete the assessment U/s 143(3) of the Act, therefore, non-issuance of notice U/s 143(2) of the Act vitiates the assessment proceedings. - the assessment proceedings completed without issuance of notice u/s 143(2) of the act and void ab-initio and liable to be quashed. - AT Highlights Income Tax Thu, 24 Dec 2020 11:39:03 +0530 https://www.taxtmi.com/highlights?id=56024