No 143(2) Notice Means No Valid Assessment, Rules ITAT

Abishek Chandok Vs ITO (ITAT Delhi) No 143(2), No Assessment: ITAT Delhi Quashes Reassessment for Complete Absence of Mandatory Notice The Delhi ITAT “SMC” Bench, comprising Shri Vikas Awasthy (Judicial Member), allowed the appeal of Abishek Chandok for AY 2019-20 and quashed the assessment order on the ground of non-issuance of mandatory notice u/s 143(2). The reassessment proceedings were initiated by issuance of notice u/s 148 on 06.04.2023, in response to which the Assessee requested the AO to treat the original return filed on 31.10.2019 as the return in response to notice. However, t...