Assessment with notice u/s 143(2) prior to filing of return of income is invalid

Pr. CIT Vs Marck Biosciences Ltd. (Gujarat High Court)

Conclusion: Notice under section 143(2) was issued prior to the filing of the return of income which was invalid and the assessment order passed would also be invalid.

Held: AO had recorded reasons for reopening the assessment on 20.07.2010 and issued notice under section 148 on 04.10.2010 seeking to reopen the assessment of assessee for assessment year 2005-06. In response to the notice under section

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