No section 143(2) notice requirement if no valid filed return filed by Assessee

Rakesh Aggarwal Vs ITO (ITAT Delhi) In the present case, the assessee did not file the original return of income as well as also not filed return of income in response to the notice u/s 147 of the Act within the time allowed by the Assessing Officer of 30 days. Thus the issue is whether in case the return filed by the assessee as late as in the month of September, 2017 can be treated as valid return or not. The answer is clearly ‘No’ as even after 30 days any return of income filed by the assessee would not have been taken cognizance by the Assessing Officer. There is no requirement of the...