https://www.taxtmi.com/caselaws?id=771597 ITAT Rajkot held that notice under section 143(2) is mandatory when the assessing officer repudiates the return filed by the assessee and proceeds to make an assessment at variance with the filed return. The omission to issue notice under section 143(2) is not curable and cannot be dispensed with, even if the assessee has filed return in response to notice under section 142(1). Since the AO failed to issue the mandatory notice under section 143(2), the assessment order was quashed and the assessee's appeal was allowed. en-us Wed, 21 May 2025 00:00:00 +0530 Wed, 28 May 2025 08:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771597 ITAT Rajkot held that notice under section 143(2) is mandatory when the assessing officer repudiates the return filed by the assessee and proceeds to make an assessment at variance with the filed return. The omission to issue notice under section 143(2) is not curable and cannot be dispensed with, even if the assessee has filed return in response to notice under section 142(1). Since the AO failed to issue the mandatory notice under section 143(2), the assessment order was quashed and the assessee's appeal was allowed. Case-Laws Income Tax Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771597