Hi
One of our client has received a demand notice under sec 156, however this is not preceded by a notice under section 143(1). Is the AO right in demanding money without giving an opportunity of being heard to the assessee?
Kindly clarify
Thanks and Regards
Sahana Murthy
Dear sahana Murthy,
Yes. AO is right from certain aspect.
"Demanding money without giving an opportunity of being heard to the assessee?" it seems so, but if assessee needs it essential, he can approach and he is assumed to be given an opportunity of being heard.
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