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HomeDirect TaxNon-Issuance of S. 143(2) Notice Not Fatal in Belated Return Cases: ITAT...

Non-Issuance of S. 143(2) Notice Not Fatal in Belated Return Cases: ITAT Upholds Deletion of Rs. 4.59 Cr Addition on Export Sales 

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By Mariya Paliwala
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The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench, has upheld the deletion of an addition of Rs. 4.59 crore made on account of alleged undisclosed export sales, while also clarifying that non-issuance of notice under Section 143(2) of the Income Tax Act does not automatically invalidate an assessment where the return is filed belatedly after…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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