Initiation of reassessment proceedings, without notice u/s 148, is bad in law

Smt. Parveen Amin Bhathara Vs ITO (Madras High Court)

Held that as notice for reopening of assessment u/s 148 was not served, within the time stipulated u/s 149, reassessment proceedings initiated u/s 147 is untenable in law

Facts-

In the writ petition, the appellant sought to quash the reassessment notice dated 31.03.2018 issued by the respondent on the ground of limitation. Originally, she filed her ROI in Form ITR-V for the assessment year 2011-2012 on 27th July

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