https://www.taxtmi.com/caselaws?id=313878 ITAT Amritsar held that scrutiny assessment was invalid due to non-issuance of notice under section 143(2) of the Income Tax Act. The department's assessment folder contained no evidence of the mandatory notice, and online records also showed no trace of it. Relying on SC precedents in Hotel Blue Moon and Laxman Das Khandelwal cases, the tribunal concluded that without valid statutory notice within prescribed time, the assessment under section 144 was unsustainable and decided in favor of the assessee. en-us Wed, 14 Jun 2023 00:00:00 +0530 Mon, 06 May 2024 20:05:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313878 ITAT Amritsar held that scrutiny assessment was invalid due to non-issuance of notice under section 143(2) of the Income Tax Act. The department's assessment folder contained no evidence of the mandatory notice, and online records also showed no trace of it. Relying on SC precedents in Hotel Blue Moon and Laxman Das Khandelwal cases, the tribunal concluded that without valid statutory notice within prescribed time, the assessment under section 144 was unsustainable and decided in favor of the assessee. Case-Laws Income Tax Wed, 14 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313878