Posted inBlog
ITAT Bangalore Rules Subsequent Section 143(1) Intimation Void After Scrutiny Notice
ITAT Bangalore rules that issuing a later Section 143(1) intimation is void once a Section 143(2) scrutiny assessment has already commenced.
Posted inBlog
Delhi ITAT Quashes Assessment for No Fresh Section 143(2) Notice After Jurisdiction Change
Delhi ITAT quashed a tax assessment because the new officer failed to issue a mandatory Section 143 2 notice after a jurisdiction change.