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Section 26312 Section 143(3)2

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

ITA 89/JODH/2022[2012-13]Status: DisposedITAT Jodhpur22 Mar 2023AY 2012-13

Bench: Shri Kul Bharatshri Manish Borad

Section 143(3)Section 147Section 263

197 TI'J (Del) 889 (DPB 63-80), it was held that: "It is well-settled law that before passing the reassessment order, AO shall have to prepare and serve notice upon the assessee under s. 143(2). The Principal CIT observed that "no formal notice under s. 143(2) has been issued to the assessee". Therefore, these facts