Issuance of notice under section 143(2) is mandatory: Procedural lapse is fatal and cannot be cured

 

Here is an interesting case before ITAT wherein it is held that issuance of notice under section 143(2) is mandatory, Procedural lapse is fatal and cannot be cured. The copy of the order is attached herewith.

In this case, we challenged the validity of the assessment proceedings initiated without the issuance of a mandatory notice under section 143(2) after the reopening of the assessment. The ITAT upheld our argument, holding that such a procedural lapse is fatal and cannot be cured, leading to the quashing of the assessment order.

This case highlights the importance of adhering to procedural requirements in tax assessments but also demonstrates our commitment to achieving exceptional results for our clients.

The copy of the order is as under:

1724739023-ITA No.1198 of 2023