https://www.taxtmi.com/caselaws?id=756111 ITAT Bangalore held that assessment proceedings were invalid due to AO's failure to issue notice under section 143(2) before considering the return filed by assessee. The tribunal ruled this omission was fatal and could not be cured under section 292B. Despite assessee filing letter requesting treatment of original return as response to section 148 notice, the assessment order was deemed illegal and set aside. Appeal allowed in favor of assessee. en-us Thu, 25 Jul 2024 00:00:00 +0530 Fri, 26 Jul 2024 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756111 ITAT Bangalore held that assessment proceedings were invalid due to AO's failure to issue notice under section 143(2) before considering the return filed by assessee. The tribunal ruled this omission was fatal and could not be cured under section 292B. Despite assessee filing letter requesting treatment of original return as response to section 148 notice, the assessment order was deemed illegal and set aside. Appeal allowed in favor of assessee. Case-Laws Income Tax Thu, 25 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756111