HomeDirect TaxNo Fresh Notice u/s 143(2) Required In Set-Aside Revision Proceedings: ITAT

No Fresh Notice u/s 143(2) Required In Set-Aside Revision Proceedings: ITAT

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The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has held that the Assessing Officer is not required to issue a fresh notice under Section 143(2) while passing an assessment order pursuant to a revisionary order under Section 263. The bench of Prashant Maharishi (Vice – President) and Keshav Dubey (Judicial Member) has clarified that the…

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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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