https://www.taxtmi.com/highlights?id=79775 Assessment order passed without issuing notice u/s 143(2) after considering assessee's return is illegal and liable to be set aside, as non-issuance of Section 143(2) notice is a fatal defect, not curable u/s 292B. Assessee's request to treat return filed u/s 139(1) as response to notice u/s 148 does not cure the defect. Assessment order is unsustainable, appeal allowed. en-us Sat, 27 Jul 2024 08:46:48 +0530 Sat, 27 Jul 2024 08:46:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79775 Assessment order passed without issuing notice u/s 143(2) after considering assessee's return is illegal and liable to be set aside, as non-issuance of Section 143(2) notice is a fatal defect, not curable u/s 292B. Assessee's request to treat return filed u/s 139(1) as response to notice u/s 148 does not cure the defect. Assessment order is unsustainable, appeal allowed. Highlights Income Tax Sat, 27 Jul 2024 08:46:48 +0530 https://www.taxtmi.com/highlights?id=79775