Initiation of reassessment proceedings, without notice u/s 148, is bad in law

Smt. Parveen Amin Bhathara Vs ITO (Madras High Court) Held that as notice for reopening of assessment u/s 148 was not served, within the time stipulated u/s 149, reassessment proceedings initiated u/s 147 is untenable in law Facts- In the writ petition, the appellant sought to quash the reassessment notice dated 31.03.2018 issued by the respondent on the ground of limitation. Originally, she filed her ROI in Form ITR-V for the assessment year 2011-2012 on 27th July 2011. She also submitted her return of income for the subsequent assessment years and lastly for the assessment year 2017-2018, el...