Notice u/s 143(2) Mandatory for Valid Order u/ss 143(3) and 147 of Income Tax Act.

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....Non–issuance of notice under section 143(2) of the Act by the Assessing Officer invalidates the order passed under section 143(3) r/w 147 of the Act, even if the assessee did not raise the objection against non–issuance of notice under section 143(2) within a period of one month - AT....