| Question And Answer | |
|---|---|
| Subject: | Notice u/s 143(2) in case of order u/s 263 rws 143(3) |
| Category: | Income-Tax |
| Querist: | Pawan Singla |
| Answered by: | Law Intern |
| Tags: | notice u/s 143(2), section 263 |
| Date: | September 21, 2025 |
If a case is set aside by Cit under 263 and assessment is done consequently under 263 read with 143
Whether notice under section 143(2) is required to be given or not
According to my view , it is not mandatory ?
In my view it depends on the scope of the s. 263 order. If the CIT has directed the entire assessment to be redone, all the issues are open and the AO will have to give a s. 143(2) notice pin-pointing the issues he wants to examine. However, if the CIT has himself pin-pointed a specific issue requiring reassessment, a notice u/s 143(2) is not required as the assessee is already put to notice.
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