Tax Commissioner Misunderstands Section 143(2) Notice as Formality, Revealing Systemic Issues in Tax Administration.

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....Validity of assessment - CIT(A) had a mistaken belief that issuance of notice u/s 143(2) is an empty formality inspite of the legal position on this statutory mandate - it throws a very public glare on the “serious malaise” which the tax administration can be said to be infected with - AT....