Non-Complince with CBDT’s 143(2) Notice Format Renders Assessment Invalid: Kolkata ITAT In tax jurisprudence, procedure is not a mere technicality- it is a matter of jurisdiction. The Income Tax Appellate Tribunal (Kolkata Bench) has recently reaffirmed that any notice issued under Section (2) which does not comply with the format prescribed by CBTD is…
The post Non-Complince with CBDT’s 143(2) Notice Format Renders Assessment Invalid: Kolkata ITAT appeared first on The Tax Talk.
