Court Examines Non-Compliance in Section 143(2) Notice Case; Emphasizes Fair Opportunity for Revenue to Present Grounds.

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Full Text of the Document

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....Scrutiny assessment - issuance of notice u/s 143(2) - Non compliance of assessee v/s Non compliance of AO - Can assessee take advantage of his own non compliance - Revenue should be given full opportunity by the CIT(A) to canvass all the grounds.....