What are the consequences when the notice u/s 143(2) served without examining the return filed in compliance of notice.? The answer is given by ITAT DELHI on 20 February, 2020 in the case of Ananya Portfolio (P) Ltd. v. ITO- IT-CASES-203-2020. Assessment quashed.
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109 total views ITAT DELHI on 20 February, 2020 held that the provisions of s. 143(2) make it clear that the notice can only be served after the assessing officer has examined the return filed by the assessee. Whereas it is…