No reassessment if AO failed to issue mandatory notice u/s 143(2) before assessment

Shaily Juneja Vs ACIT (Delhi High Court)

Conclusion: Where AO failed to issue a notice under Section 143(2) and proceed directly by rejecting the  return filed by assessee, the reassessment action would thus be liable to be quashed.

Held: The principal ground of challenge to reassessment action was based upon a conceded failure on the part of the respondents to comply with the requirements of Section 143(2). Assessee contended that a failure to issue a notice referable to that provision would be fatal and render the entire proceedings inval

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