Shaily Juneja v. ACIT
167 Taxmann.com 90High Court2024#4992 most cited
What is Shaily Juneja v. ACIT authority for?
Issuance of a notice under section 143(2) of the Income-tax Act is mandatory for assessments framed under sections 143(3) and 144, and also in reassessment proceedings under section 147. The absence of such a notice is a jurisdictional defect and not a procedural irregularity.
23
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.
Also referred to as
Shaily Juneja v. ACIT · section 143(2) · section 144 · section 143(3) · section 147 · mandatory notice · jurisdictional defect · assessment proceedings · reassessment · absence of notice
Sections most often in play
Issues it is cited on
Judgments citing Shaily Juneja v. ACIT
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