2025 (8) TMI 32

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....ingh Godara, Judicial Member For The Assessee : Sh. V. Raj Kumar, Adv. For The Revenue : Sh. Akhilesh Kumar Yadav, Sr. DR ORDER This assessee's appeal for Assessment Year 2012-13, arises again....

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....ugned 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 finalizing the same. This clinching fact has gone as ....