Hyderabad ITAT Rules Missing Section 143(2) Notice Voids Reassessment After Section 148 Filing
The Income Tax Appellate Tribunal in Hyderabad has determined that a reassessment proceeding becomes legally invalid if authorities fail to issue a scrutiny notice under Section 143(2) following the filing of a return under Section 148. This decision protects taxpayers from procedural lapses by the tax administration during reassessment proceedings.
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