Answers On Topic: notice u/s 143(2)
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 ?
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THERE ARE 3 ASPECTS IN A CASE WHICH NEED CLARIFICATION - CAN AO ISSUE NOTICE U/S. 143(2) AND NOT ATTACH THE REASONS FOR REOPENING EVEN THOUGH IT IS MENTIONED IN THE NOTICE. AND AS AN AFTER THOUGHT SEND A NOTICE U/S. 142(1) WITH THE REASONS. CAN THAT MAKE THE NOTICE U/S. 143(2) INVALID AND WITHOUT APPLICATION OF MIND. SHOW CAUSE SENT ON SATURDAY NIGHT AT 9PM WITH A DUE DATE ON SUNDAY AND SUBMISSION BUTTON DISENGAGED ON MONDAY AND FINAL ASSESSMENT ORDER PASSED BY AFTERNOON OF MONDAY..... WONT THIS QUALIFY AS BEING AGAINST PRINCIPLES OF NATURAL JUSTICE.
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Assessee is partenrship Firm and case of the assessee is selected for scrutiny for the AO for A.Y. 2020-21. AO has issued Notice U/Sec.143(2) and 142(1) and served up the assessee in time. later on there was change in the Assessing officer and new officer has continued the assessment proceedings by issuing Notice U/Sec., 142(1), to which assesssee firm has responded time to time by submittiing the explanation and completed the assessment U/Sec. 143(3) by making certain addition. whether action of new AO of completing the assessment with out issuing fresh Notice U/sec. 143(2) is legally valid? if Not ,…
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Notice u/s 143(2) in case of order u/s 263 rws 143(3)