ITAT Ahmedabad Quashes Reassessment Because Notice u/s 143(2) Was Not Served

Pravinbhai Jethabhai Patel Vs ITO (ITAT Ahmedabad)

The Income Tax Appellate Tribunal (ITAT), Ahmedabad, has allowed the appeal of Pravinbhai Jethabhai Patel, quashing a reassessment order that had added Rs. 36,29,000 to his income. The tribunal’s decision was not based on the merits of the addition itself but on a procedural lapse by the Income Tax Department. The ITAT ruled that the entire reassessment proceeding was invalid because the Assessing Officer (AO) failed to serve a mandatory notice under Section 143(2) of the Income-tax Act, 1961.

The case originated from

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