Is a Section 143(2) Notice Invalid If It Does Not Mention ‘Limited Scrutiny’ or ‘Complete Scrutiny’? ITAT Special Bench Says No One of the most frequently raised legal challenges in income-tax assessments concerns the validity of a notice issued under Section 143(2). In recent years, taxpayers have argued that notices issued after the CBDT Instruction dated…
The post Is a Section 143(2) Notice Invalid If It Does Not Mention ‘Limited Scrutiny’ or ‘Complete Scrutiny’? ITAT Special Bench Says No appeared first on The Tax Talk.