Nikesh A. Gada (HUF) v. ITO (2023)106 ITR 590 (Mum) (Trib)

S. 143(2): Assessment-Notice-Mandatory-Failure to issue notice-Assessment is null and void. [S. 143(3), 147, 148]

Held, allowing the appeal, that non-issuance of notice under section 143(2) could not be considered a procedural irregularity and it was not curable: requirement of notice under section 143(2) could not be dispensed with and failure to issue notice would render the assessment null and void. The assessment was null and void and to be quashed.(AY. 2005-06)