ITAT Quashes Reassessment Order for Failure to Issue Notice u/s 143(2)

Classic Display Systems Pvt Ltd Vs ITO (ITAT Delhi)

Classic Display Systems Pvt Ltd filed an appeal against the order of the CIT(A) in relation to the assessment year 2004-05. The main issue in the appeal was the validity of the reassessment order, as the AO failed to issue a notice u/s 143(2) of the Income Tax Act.

The ld counsel of the assessee argued that the AO did not issue the notice u/s 143(2) even after the assessee informed the AO about the return filed in response to the notice u

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