Court Rules No Notice Needed u/s 143(2) for Non-Compliant Manual Return in Income Escaping Assessment Case.

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....Validity of Income Escaping assessment u/s 147 - notice u/s 143(2) was not issued - the assessee has not filed the return as required under the Income-tax Act on the online portal and the manual return filed by the assessee is no return in terms of the Income Tax Rules, 1962, the ld. Assessing Officer was not required to issue any notice u/s 143(2) - AT....