Issuance & service of section 143(2) notice after filing of ROI is sine-qua-non for framing assessment

Aravindan Vedhavaththiyar Singarachari Vs DCIT (ITAT Bangalore) In the case of Aravindan Vedhavaththiyar Singarachari vs. DCIT, the Income Tax Appellate Tribunal (ITAT) Bangalore addressed the importance of issuing a notice under Section 143(2) of the Income Tax Act for a valid assessment. The assessee’s returns for the assessment years 2016-17 and 2018-19 were reopened due to discrepancies in declared capital gains from property sales. The Assessing Officer (AO) issued a notice under Section 148, assuming jurisdiction, but failed to issue the required notice under Section 143(2). The as...