https://www.taxtmi.com/caselaws?id=768231 ITAT Dehradun upheld the assessment completed without issuing notice under section 143(2), ruling that since the assessee failed to file a valid ITR either voluntarily or in response to section 142(1) notice, no section 143(2) notice was required. The tribunal also denied deduction under section 80P, holding that filing an ITR is mandatory for claiming Chapter VIA deductions. Following precedents from ITAT Bangalore and Kerala HC, the tribunal concluded that without filing any return of income, the assessee was ineligible for section 80P deduction. en-us Thu, 27 Mar 2025 00:00:00 +0530 Thu, 03 Apr 2025 07:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768231 ITAT Dehradun upheld the assessment completed without issuing notice under section 143(2), ruling that since the assessee failed to file a valid ITR either voluntarily or in response to section 142(1) notice, no section 143(2) notice was required. The tribunal also denied deduction under section 80P, holding that filing an ITR is mandatory for claiming Chapter VIA deductions. Following precedents from ITAT Bangalore and Kerala HC, the tribunal concluded that without filing any return of income, the assessee was ineligible for section 80P deduction. Case-Laws Income Tax Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768231