AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required

Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

Try Now →

Call Us / Help / Feedback✕

TMI Blog

Home /

Previous Next

Court Affirms Legality of Reassessment Without Notice u/s 143(2) in Best Judgment Assessment Case.

X X X X Extracts X X X X

Full Text of the Document

X X X X Extracts X X X X

....Best judgment Assessment u/s 144 read with section 147 - non issuance of notice u/s 143(2) - Once the language of the statute is plain, simple, clear and unambiguous, full effect is to be given, and no part could be held to be surplus, as Parliament was fully aware while enacting law. Thus, we reject this contention of the assessee that reassessment is bad in law owing to non issuance of notice u/s 143(2). - AT....

Previous Next

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

Court Affirms Legality of Reassessment Without Notice u/s 143(2) in Best Judgment Assessment Case.