The Income Tax Appellate Tribunal (ITAT) held that assessment framed by the Income Tax Officer (ITO) without giving notice is bad in law. The assessee filed the return of income for the assessment year 2013- 2014. The return was processed under Section 143(1) of the Income Tax Act. Subsequently, notice under Section 143(2) of the […]
from Taxscan | Simplifying Tax Laws https://ift.tt/2Wt8bIi
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