Notional rent on unsold flats held as closing stock Vs. Revisionary powers under section 263 of the Income Tax Act, 1961
If notice u/s 143(2) has not been issued by the officer having such jurisdiction than such notice u/s 143(2) and assessment order is bad in law and liable to be quashed
Madras High Court quashed GST Order Passed under S73(9) for difference in GSTR 1 and GSTR 3B for FY 2017-18, without opportunity of being heard under S75(4)