Assessment Order Valid Despite Timing of Notices u/ss 143(1) and 143(2), Says Court.

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....Merely because intimation u/s 143(1) was issued to the assessee after issue of notice u/s 143(2), it cannot be said that an assessment order framed by the AO u/s 143(3) on a date after the date of such intimation is bad in law- AT....