Pune ITAT Quashes Reassessment for No Section 143(2) Notice After Section 148 Return

Kamlesh Pramod Gandhi Vs ITO (ITAT Pune) Pune ITAT Quashes Reassessment for Failure to Issue Mandatory Notice under Section 143(2) Despite Return Filed in Response to Section 148 The ITAT Pune held that a reassessment completed without issuing a mandatory notice under Section 143(2) of the Income-tax Act, 1961 after the assessee filed a return in response to a notice under Section 148 was invalid. The Tribunal found that although the Assessing Officer and CIT(A)/NFAC treated the return as invalid, the record showed that it had been e-verified and therefore could not be regarded as invalid. Sin...