Non issue of notice U/s. 143(2) invalidates reassessment

A.M. Muthiah & Anr. Vs DCIT (ITAT Mumbai)

Issuance of notice under section 143(2) is mandatory, and absence thereof invalidates even a reassessment made in pursuance to section 148 and reliance placed by AO on section 292BB was misplaced.

FULL TEXT OF THE ITAT ORDER IS AS FOLLOWS:-

The captioned three appeals are by two different assessees belonging to one family and since common issues are involved, they have been clubbed and heard together and a consolidated order is

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