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the AO’s failure to issue notice under section 143(2) after filing ITR invalidated the order of reassessment. Issue of notice u/s 143(2) before filing of ITR is not compliance of provision order quashed and cannot be condoned by referring to section 292BB of the Act
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If Assessee proved identity, creditworthiness as well as genuineness of transactions then the Assessee had discharged its primary onus on providing complete details in respect of loan transactions and if AO failed to carry out any fruitful investigation then no addition could be made towards unexplained unsecured loans. 29 Judgement discussed
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अगर 143(2) का नोटिस आया है तो कोई छूट या claim आईटीआर में लेना भूल गये हो तो revised computation of total income के माध्यम से क्लेम कर ले
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Notice 143(2) to issue in time else assessment cancelled