AdvertisementBilasa Medicals Pvt. Ltd. Vs ACIT (ITAT Raipur) The Income Tax Appellate Tribunal (ITAT), Raipur, heard the assessee’s appeal against the order of the Commissioner of Income Tax (Appeals)/NFAC dated 15.01.2024 for Assessment Year 2017-18. The assessee challenged the assessment on the ground that the statutory notice under Section 143(2) of the Income-tax Act, 1961 had been issued by the Income Tax Officer, Ward-1(1), Bilaspur, whereas the assessment under Section 143(3) was ultimately completed by the Assistant Commissioner of Income Tax, Circle-1(1), Bilaspur without issuing a fresh not...