Held, that the issuance of notice under section 143(2) of the Act prior to the filing of return of income was invalid and in the absence of valid notice, the assessment order was rendered invalid.(AY.2011-12, 2012-13, 2013-14)
Krypton Diamonds Pvt. Ltd. v. ACIT (2022)93 ITR 27 (Surat)(Trib.)
S. 143(2) : Assessment-Notice Issue of notice prior to filing return of income-Order invalid. [S. 147, 148]