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 

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
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.

Latest articles

JURISHOUR | TAX LAW DAILY BULLETIN : 10 JULY, 2026

Here’s the Tax Law Daily Bulletin for July 10, 2026.GSTSUPREME COURT ASKS GSTAT PRESIDENT...

ITR Filing for Senior Citizens AY 2026-27

From revised tax slabs under the new regime to exemption from return filing for...

CSIR Promotion Dispute: Supreme Court Rejects Judicial Formula for Averaging Performance Scores

The Supreme Court has held that courts cannot substitute the assessment methodology adopted by...

CBI-DRI Joint Operation Busts Interstate Wildlife Trafficking Syndicate; 53 Protected Animals Rescued, Six Arrested

The Central Bureau of Investigation (CBI) and the Directorate of Revenue Intelligence (DRI), Mumbai,...

More like this

JURISHOUR | TAX LAW DAILY BULLETIN : 10 JULY, 2026

Here’s the Tax Law Daily Bulletin for July 10, 2026.GSTSUPREME COURT ASKS GSTAT PRESIDENT...

ITR Filing for Senior Citizens AY 2026-27

From revised tax slabs under the new regime to exemption from return filing for...

CSIR Promotion Dispute: Supreme Court Rejects Judicial Formula for Averaging Performance Scores

The Supreme Court has held that courts cannot substitute the assessment methodology adopted by...