Where a notice under section 143(2) was issued upon assessee in format normally utilised for this purpose and it was conveyed to assessee that return had been selected for limited scrutiny and issue of share capital/capital was identified for further verification and further, AO proceeded to fix matter for hearing and provided opportunity to assessee to appear and cause evidence in support of return of income, there was nothing further that was required to be set out as far as notice u/s 143(2) of the Act was concerned and, thus, said notice under section 143(2) was complete and did not suffer from any legal infirmity. (AY 2017-18)
Anguswamy Gounder Subbu Rathinamun v. ACIT (2023) 294 Taxman 34 (Mad)(HC)
S. 143(2) : Assessment-Notice-Cash credits-Notice did not suffer from any legal infirmity as it satisfied all ingredients under that provision-Writ petition is dismissed. [S. 68, Art. 226)