Case Law Analysis
|Income Tax Appellate Tribunal
Section 143(2) IT Act | Mandatory Notice Non-Issuance Voids Scrutiny Assessment Even for Delayed Returns : ITAT Lucknow
ITAT Lucknow quashes an assessment order for failure to issue the mandatory Section 143(2) notice, reinforcing that jurisdictional compliance is non-negotiable regardless of return filing timelines. The ruling underscores that procedural lapses render assessments void ab initio, impacting taxpayers facing re-assessment proceedings.