Notice U/s. 148 Issued during pendency of assessment proceedings is invalid

Medapati Venkayamma Vs. ITO (ITAT Visakhapatnam) In this case, the assessing officer has issued notice under section 142(1) within time limit allowed for filing return of income under section 139 of Income Tax Act. Since the assessee failed to respond to the notice under section 142(1), the assessing officer should invoke the provisions of section 144 and complete the assessment as per section 144 on or before 31-3-2011. Since the assessment is already initiated, during pendency of assessment proceedings, there is no case for invoking the provisions of reassessment under section 148 of Income ...