Assessment Under Section 147/144 Struck Down for Not Issuing Section 143(2) Despite Valid Return

Shri Radha Krishan Mandir Trust Vs ITO (ITAT Delhi)

Reassessment Quashed—Return Filed u/s 148 Held Valid; Absence of Mandatory s.143(2) Notice Makes Entire 147/144 Order Void

Assessment was completed u/s 144 r.w.s 147 on 26.12.2019 by adding ₹51,80,801 u/s 69A. Trust filed return on 30.04.2022 in response to notice u/s 148 dated 29.03.2022, with just 2 days’ delay (even that delay disappears if date of receipt is considered). AO treated this return as invalid, and completed reassessment without issuing notice u/s 143(2). CIT(A) upheld the addition.

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