Scrutiny Assessment without Notice is Defective in Law: ITAT [Read Order]

While upholding an order passed by the Commissioner of Income Tax (Appeals), the Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that scrutiny assessment under section 143(2) cannot be passed without serving notice to the assessee. The assessee is a farmer and sold agricultural land through two sale deeds. The total cash […]

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