Held that the revenue failed to produce a physical copy of the notice under s. 143(2), assessment is not sustainable. (AY. 2011-12)
Subhash Chander Gupta v. ITO (2025) 235 TTJ 883 (Chd)(Trib)
S. 143(2): Assessment-Notice-Physical copy of the notice has not been brought on record-Reassessment is bad in law. [S. 147, 148]
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