The Case was reopened by issue of notice u/s 148. No Return was filed , thereafter notice u/s 142 (1) issued , the assessee attended and order passed u/s 143 (3) r.w.s. 147 of the Income-tax Act. No Notice u/s 143 (2) was issued.
Is such order is legal ? pl give reference of case laws if any.
Thanks & regards
CA Naresh Lakhani
What you are expecting. Where is the need of issuing 143(2).. See the section 143(2)..... it starts with the words....Where a return has been furnished u/s 139(1), or in response........which means notice u/s 143(2) is required only when a return is filed. in the given case, there is no return.. then where is the question of issuing 143(2),,,,Therefore, the idea of 143(2) is not good. If you have merit, fight it otherwise, ........