Reassessment not valid if Notice under section 143(2) not issued

Pr. CIT Vs Kamla Devi Sharma (Rajasthan High Court) Failure of the assessing officer, in re-assessment proceedings, to issue notice under section 143(2) of the Act, prior to finalising the reassessment order, cannot be condoned by referring to section 292BB of the Act. FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT By way of this appeal, the appellant has assailed the judgment and order of the tribunal whereby tribunal has allowed the appeal of the assessee. 2. Counsel for the appellant has framed following substantial questions of law :– (i) Whether on the facts and circumstances of the...