STAR TRADECOM (P) LTD. vs INCOME TAX OFFICER

Authority: ITAT Tribunal/Court: Kolkata Date: 2026-06-16 Section: 143(1), 147, 148, 143(2), 263, 142(1), 131, 68, 133(6) Acts: Income Tax Act, 1961 Result: Allowed Citation: 726Taxpundit198 Justices: Rajesh Kumar, Pradip Kumar Choubey Appeal No: ITA 52/KOL/2023
Whether the reassessment order passed under section 147/143(3) without issuing mandatory notice under section 143(2) is valid? --- Held No, the reassessment is bad in law and nullity.

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