2025 (8) TMI 32

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.... -<br>Income Tax<br>Sh. Satbeer Singh Godara, Judicial Member For The Assessee : Sh. V. Raj Kumar, Adv. For The Revenue : Sh. Akhilesh Kumar Yadav, Sr. DR ORDER This assessee&#39;s appeal ....

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....rst and foremost issue of validity of the impugned section 144 r.w.s. 147 assessment dated 02.12.2019 itself as the learned Assessing Officer had not issued any section : 143(2) notice before finalizi....