ITAT Delhi Quashes Reassessment for Non-Issuance of Section 143(2) Notice

Pooja Goel Vs ITO (ITAT Delhi) ITAT Delhi Quashes Reassessment for Non-Issuance of Sec.143(2) Notice – Assessment Held Void 143(2) Notice Mandatory Even for Belated ROI- Assessment Non-Est in Law Background AO issued notice u/s 148 on 29.03.2022. Assessee filed return on 30.04.2022. AO framed reassessment u/s 147 r.w.s. 144B on 23.03.2023. Assessee challenged reassessment, citing no notice u/s 143(2) was issued. Assessee’s Arguments Non-issuance of notice u/s 143(2) makes assessment invalid. Relied on ACIT v. Hotel Blue Moon (SC, 321 ITR 362) and recent ITAT Delhi ruling in ITO v. Artis...