https://www.taxtmi.com/highlights?id=74354 Validity of the assessment order issued in the absence of issuance of notice u/s 143(2) - protection u/s 292BB eligible or not? - It is now well settled law that if the notice u/s 143(2) of the Act is not issued to the assessee before completion of the assessment, then the assessment is not sustainable in the eyes of law and deserve to be cancelled - the protection under section 292BB of the Act is not available to the Department in the case on hand. - AT en-us Wed, 24 Jan 2024 07:56:40 +0530 Wed, 24 Jan 2024 07:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74354 Validity of the assessment order issued in the absence of issuance of notice u/s 143(2) - protection u/s 292BB eligible or not? - It is now well settled law that if the notice u/s 143(2) of the Act is not issued to the assessee before completion of the assessment, then the assessment is not sustainable in the eyes of law and deserve to be cancelled - the protection under section 292BB of the Act is not available to the Department in the case on hand. - AT Highlights Income Tax Wed, 24 Jan 2024 07:56:40 +0530 https://www.taxtmi.com/highlights?id=74354