TaxTMI 
TaxTMI 
High Court: Section 147 Proceedings Valid Without Section 143(2) Notice if Conditions Met Under Income Tax Act.
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....Notice U/s 148 & 142(1) - Non issuance of notice u/s 143(2) - So long as the ingredients of section 147 are fulfilled, the Assessing Officer is free to initiate proceeding - HC....