Reassessment Invalid Without Section 143(2) After Return u/s 148: ITAT Pune

Bharat Kantilal Chengede Vs ITO (ITAT Pune) Reassessment Quashed for Non-Issue of Section 143(2) Notice Despite Belated Return Filed u/s 148- Pune Trib The Pune Bench of the ITAT allowed the assessee’s appeal for AY 2012-13 by quashing the entire reassessment proceedings on the ground of non-issuance of mandatory notice under section 143(2) after the assessee filed a return in response to notice under section 148, even though the return was filed belatedly. The Tribunal noted that the Assessing Officer issued notice u/s 148 on 25.03.2019 and the assessee filed the return on 11.12.2019. Howev...