https://www.taxtmi.com/highlights?id=61046 Reopening of assessment u/s 147 - addition of bogus expenditure - non-issuance of valid notice u/s 143(2) - Issuance of notice under section 143(2) of the Act prior to filing of return of income was invalid and in absence of valid notice under section 143(2) of the Act, the assessment order is rendered invalid. - AT en-us Tue, 21 Dec 2021 15:10:16 +0530 Tue, 21 Dec 2021 15:10:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61046 Reopening of assessment u/s 147 - addition of bogus expenditure - non-issuance of valid notice u/s 143(2) - Issuance of notice under section 143(2) of the Act prior to filing of return of income was invalid and in absence of valid notice under section 143(2) of the Act, the assessment order is rendered invalid. - AT Highlights Income Tax Tue, 21 Dec 2021 15:10:16 +0530 https://www.taxtmi.com/highlights?id=61046