Reassessment Proceeding completion without section 143(2) notice is invalid

Shri Gaurav Kumar Vs ITO (ITAT Jaipur) The issue under consideration is whether AO can issue notice under section 148 for re-assessment without issuing notice u/s 143(2)? ITAT states that the assessee filed its return of income in response to the notice u/s 148 of the Act. The AO had concluded the assessment without issuing notice under section 143(2) of the Act after the return was filed by the assessee in response to notice under section 148 of the Act. The AO after receiving the return of the appellant filed in pursuance to notice u/s 148 of the Income Tax Act, 1961 did not issue notice u/s...