Decoding Section 143(2): Why Issuance of Notice is Crucial for Valid Assessments

Vivek Jalan , Last updated: 24 January 2024 Share Follow on Google News

Honble SC In the case of GKN Driveshafts (India) Limited v. ITO (2003) 259 ITR19(SC), The Honble Supreme Court has laid down an elaborate procedure as to the manner of dealing with objections raised against a notice under The Income Tax Act. An Assessee may raise objection on the reasons formed by t

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About the Author

Vivek Jalan

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Mr. Vivek Jalan is a FCA, Qualified LL.M (Constitutional Law) and LL.B. He is the Chairman of The Fiscal Affairs and Taxation Committee of The Bengal Chamber of Commerce and Industry. He is the Convenor on Indirect Taxes of the CII- Economic Affairs and Taxation Committee (ER); He is also a visiting faculty for Indirec ... Read more

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Decoding Section 143(2): Why Issuance of Notice is Crucial for Valid Assessments

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