ITAT Invalidates Entire Assessment Proceedings Over Failure to Issue Mandatory Section 143(2) Notice Within Prescribed Time Limited:

ITAT quashed the assessment order after holding that the failure to issue a mandatory notice under Section 143(2) within the prescribed time limit rendered the entire scrutiny assessment invalid.

ITAT Sets Aside Assessment Order

Saloni Kumari

Jul 28, 2026

Last update on Jul 28, 2026

Premium

ITAT Invalidates Entire Assessment Proceedings Over Failure to Issue Mandatory Section 143(2) Notice Within Prescribed Time Limited

ITAT quashed the assessment order after holding that the failure to issue a mandatory notice under Section 143(2) within the prescribed time limit rendered the entire scrutiny assessment invalid.

Also Read

ITAT Grants Trust Another Opportunity in Section 12AB Registration Case, Orders Fresh Decision ITAT Holds Fresh Application for Registration Under Sections 12AB and 80G Must Be Examined Independently ITAT Holds CPC Cannot Deny Section 11 Exemption Through Section 143(1) Adjustment ITAT Allows Full Tax Exemption on BSNL VRS Retrenchment Compensation

About Author

Saloni Kumari

Content Writer

Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].