Held that the best judgement assessment without issue of notice u/s 143(2) of the Act was held to be bad in law. (AY. 2012-13 to 2014-15)
SBG Infrastructure LLP. V. DCIT (2021) 191 ITD 400 (Ahd.)(Trib.)
S. 144 : Best judgment assessment-Assessment order passed without issue of notice u/s 143(2) of the Act was held to be bad in law. [S. 143(2)]