ARUN KUMAR MAURYA,LUCKNOW vs. ITO-2(1), LUCKNOW
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 415/LKW/2023[2014-15]Status: DisposedITAT Lucknow30 Mar 2026AY 2014-15
Bench: Shri Kul Bharat & Shri Anadee Nath Misshra
Section 143(2)Section 147Section 50CSection 56Section 56(2)Section 56(2)(vii)Section 69
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(Delhi)/2023 SCC OnLine Del 7382, as would be evident from the following observations which appear in that decision:-
15.2 The absence of notice, under section 143(2), impregnates the proceedings with a jurisdictional defect, hence, renders it invalid in the eyes of the law. This position is no longer res inegra, as demonstrated by the observations
