Assessment Reopening Invalid: Section 143(3) Requires Mandatory Notice u/s 143(2) for Jurisdiction.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity of reopening of assessment - assessment proceeding u/s 143(3) r.w.s. 153C of the Act was completed - When assessment is completed u/s 143(3) or u/s 144 of the Act, issuance of notice u/s 143(2) is mandatory and in case no such statutory notice is issued, the AO cannot assume jurisdiction to frame assessment u/s 143(3). - HC....