https://www.taxtmi.com/highlights?id=72470 Validity of reopening of assessment - assessment proceeding u/s 143(3) r.w.s. 153C of the Act was completed - When assessment is completed u/s 143(3) or u/s 144 of the Act, issuance of notice u/s 143(2) is mandatory and in case no such statutory notice is issued, the AO cannot assume jurisdiction to frame assessment u/s 143(3). - HC en-us Tue, 10 Oct 2023 12:19:08 +0530 Wed, 11 Oct 2023 14:47:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72470 Validity of reopening of assessment - assessment proceeding u/s 143(3) r.w.s. 153C of the Act was completed - When assessment is completed u/s 143(3) or u/s 144 of the Act, issuance of notice u/s 143(2) is mandatory and in case no such statutory notice is issued, the AO cannot assume jurisdiction to frame assessment u/s 143(3). - HC Highlights Income Tax Tue, 10 Oct 2023 12:19:08 +0530 https://www.taxtmi.com/highlights?id=72470