Initiation of reassessment during pendency of Sec. 143(2) proceedings is invalid

Pradeep Sharma Vs. DCIT (ITAT Delhi)

It is settled law that unless the return of income already filed is disposed of, notice for reassessment under section 148 of the Income Tax Act, 1961, cannot be issued, i.e., no reassessment proceedings can be initiated so long as assessment proceedings pending on the basis of the return already filed are no

Please become a Premium member. If you are already a Premium member, login here to access the full content.