Shanti Prime Publication Pvt. Ltd.
Section 132, 143(2) & 158BC of the Income Tax Act, 1961 — Search and Seizure — Assessment made by the Assistant Commissioner pursuant to the notice issued under section 158BC was vitiated for want of the mandatory notice under section 143(2), no notice under section 143(2) was issued to the assessee— Commissioner of income tax vs. Sodder Builder and Developers P. Ltd. [2019] 419 ITR 436 (Bombay)