ITAT quashed re-assessment as it was completed by AO without issuing scrutiny notice u/s 143(3)

ITAT quashed re-assessment as it was completed by AO without issuing scrutiny notice u/s 143(3)

July 06, 2020
INCOME TAX : Where Assessing Officer did not issue notice under section 143(2) before completing assessment under section 143(3), read with section 147, assessment so framed was bad in law and deserved to be quashed

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