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
Vanshika verma
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
Content Writer
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.
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.
Studycafe
Delhi, Delhi, India
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