Hyderabad ITAT Quashes Reassessment: No Notice Under Section 143(2), Entire Assessment Held Void

Sanjay Kumar Badure Vs ITO (ITAT Hyderabad) Hyderabad ITAT Quashes Reassessment: No Notice Under Section 143(2), Entire Assessment Held Void The Hyderabad ITAT quashed the reassessment framed under sections 147/144/144B, holding that the Assessing Officer could not complete the reassessment without issuing a mandatory notice under section 143(2) after the assessee had filed a return in response to the notice under section 148. The assessee had filed a return declaring nil income pursuant to the reopening notice, but the Assessing Officer ignored the return and proceeded to make an addition of ...