Reopening Tax Assessments Requires Section 143(2) Notice; Omission Renders Assessment Invalid, Ensuring Fair Process for Taxpayers.

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....Reopening of assessment u/s 147 and 148 – Non-issuance of notice u/s 143(2) - here is always a requirement of issuing of a notice u/s 143(2) of the Act in a case of an assessment u/s 147 of the Act - assessment is invalid - AT....