ISSUANCE OF NOTICE U/S 143(2) AFTER ISSUANCE OF SHOW CAUSE UNDER 144B(xii)(b)

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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  Issue of Notice U/Sec. 143(2) of the Act,

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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