Court Rules Scrutiny Assessment Invalid Due to Lack of Section 143(2) Notice; Procedural Error Cited.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....No notice u/s 143(2) issued before completing the scrutiny assessment - assessment under Section 144 without notice u/s 144(1) - the absence of the statutory notices canvassed by the petitioner is clearly erroneous - against assessee. - HC....