Non-issuance of notice under section 143(2) will make entire procedure adopted for escaped assessment invalid
Validity of Disallowance u/s 43B towards Overdue interest converted into loan, whether to be construed as constructive/deemed payment of interest
Validity of Income from undisclosed sources in respect of Addition u/s 68 with respect to sundry creditors without disturbing purchases
Reference made by the AO to Department Valuation Officer is not good in law: If the value of the asset disclosed by the assessee is more than the Fair market value.