Not necessary that reason for scrutiny be incorporated in the notice u/s 143(2) itself, says ITAT
Last updated: 24 February 2021
Court :
ITAT Hyderabad
Brief :
Both are assessee’s appeals for AY 2015-16. ITA No. 1395/Hyd/2019 is against the order of CIT(A) – 6, Hyderabad, dated 08/07/2019 confirming the assessment order passed by the AO u/s 143(3) of the IT Act, while, ITA No. 1396/Hyd/2019 is against the order of the CIT(A) – 6, Hyderabad dated 08/07/2019 confirming penalty levied by the AO u/s 271(1)(c) of the IT Act.
Citation :
ITA 1396/Hyd/2019
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