Allowing the appeal of the assessee the Tribunal held that assessment order passed without issue of mandatory notice u/s. 143(2) of the Act is bad in law and liable to be quashed. (AY. 2006-07)
Gulab Badgujar (HUF)) v. ITO (2019) 179 ITD 807 (Pune) (Trib.)
S. 147 : Reassessment–Notice–Assessment order passed without issue of mandatory notice u/s.143(2) of the Act is bad in law. [S.143(2), 148, 292B].