Intimation under Section 143(1) issued without providing an opportunity to the assessee, violates the principles of natural justice and hence unsustainable: ITAT Banglore. Bangalore Tribunal in the case of Microland Limited (ITA No 1154/Bang/2024) has held that Intimation under Section 143(1) issued without providing an opportunity to the assessee, violates the principles of natural justice…
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