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Assessment Invalid Where Section 143(2) Notice Was Issued Before Return: Delhi HC

16 Aug 2026 · 16 Aug 2026By CA Sandeep Kanoi

Delhi HC upholds invalidity of assessment where Section 143(2) notice preceded return filing and was served before the return was examined. The post Assessment Invalid Where Section 143(2) Notice Was Issued Before Return: Delhi HC appeared first on TaxGuru .

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