ITAT Quashes Reassessment for Failure to Issue Mandatory Section 143(2) Notice:

ITAT Quashes Reassessment for Failure to Issue Mandatory Section 143(2) Notice

ITAT Kolkata quashes reassessment for AY 2012-13, holding that failure to issue the mandatory Section 143(2) notice rendered the assessment legally invalid.

ITAT Cancels Reassessment Over Missing Mandatory Notice

authorVanshika vermadateJul 25, 2026
Last update on Jul 25, 2026
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ITAT Quashes Reassessment for Failure to Issue Mandatory Section 143(2) Notice

ITAT Kolkata quashes reassessment for AY 2012-13, holding that failure to issue the mandatory Section 143(2) notice rendered the assessment legally invalid.

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Vanshika verma

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Vanshika Verma is a Content Writer with 1+ year of experience at Studycafe.in. A B.Com graduate from Delhi University, She writes articles on Finance, Tax, ICAI, GST, and the latest financial news, with a focus on making complex topics easy for readers and professionals.
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