Income Tax Assessment Invalidated Due to Failure to Issue Notice u/s 143(2) Before Making Additions.

Income Tax Assessment Invalidated Due to Failure to Issue Notice u/s 143(2) Before Making Additions. https://www.taxtmi.com/highlights?id=65774 Validity of assessment u/s 147 - it is not a return u/s 119(2)(b) albeit it is a return filed in response to notice u/s 148 which has been accepted by the AO. Thus, when return has been filed in response to notice u/s 148 then it was mandatory for AO to issue notice u/s 143(2) before the completion of assessment, in case he wanted to vary the return of income and make addition - additions deleted - AT en-us Fri, 23 Sep 2022 17:55:40 +0530 Fri, 23 Sep 2022 17:55:40 +0530 TaxTMI RSS Generator Income Tax Assessment Invalidated Due to Failure to Issue Notice u/s 143(2) Before Making Additions. https://www.taxtmi.com/highlights?id=65774 Validity of assessment u/s 147 - it is not a return u/s 119(2)(b) albeit it is a return filed in response to notice u/s 148 which has been accepted by the AO. Thus, when return has been filed in response to notice u/s 148 then it was mandatory for AO to issue notice u/s 143(2) before the completion of assessment, in case he wanted to vary the return of income and make addition - additions deleted - AT Highlights Income Tax Fri, 23 Sep 2022 17:55:40 +0530 https://www.taxtmi.com/highlights?id=65774