Allowing the appeal the Court held that since no notice under section 143(2) was issued, addition was held to be unjustified and the order was set aside .( AY. 2008 -09 )
Karnataka State Industrial and Infrastructure Development Corporation Ltd v. Dy. CIT (2021) 281 Taxman 312 (Karn.) ( HC)
S. 143(2) : Assessment – Notice – Additions are made without issue of notice – Matter was remanded [ S. 143 (3) ]