Tax Guru

Income Tax Section 143(2) Notice must be in revised format as per CBDT: ITAT Delhi

The assessee has deposited cash of Rs. 2,68,78,500/- during demonetization period. The assessee could not appear before AO as well as CIT(A) i.e. ex-parte order before both the authorities. Additional ...
Tax Guru

Notice u/s. 143(2) not issued in prescribed format is invalid: ITAT Kolkata

ITAT Kolkata held that notice under section 143(2) of the Income Tax Act issued in in violation of CBDT instruction no. F.No. 225/157/2017/ITA-II dated 23.06.2017 is invalid. Accordingly, assessment ...