Reassessment Quashed for Non-Issuance of Mandatory Section 143(2) Notice

DCIT Vs Ashutosh Foods (ITAT Delhi) Reassessment Quashed for Non-Issue of 143(2) – Return Filed After 148 Notice Still Triggers Mandatory Jurisdictional Requirement The Delhi ITAT dismissed the Revenue’s appeal and allowed the assessee’s cross-objection by quashing the reassessment for AY 2015-16 on the ground that no notice under Section 143(2) was issued after the assessee responded to notice under Section 148. The Tribunal noted that although the assessee did not file a fresh return within 30 days of the 148 notice, it had subsequently requested that the original return filed under S...