Reassessment Assessment Without Section 143(2) Notice is Invalid: ITAT Raipur

Harjeet Singh Chhabra Vs ITO (ITAT Raipur) The case of Harjeet Singh Chhabra vs. ITO pertains to the reassessment proceedings initiated by the Income Tax Department for the Assessment Year 2013-14. The primary issue before the ITAT Raipur was the validity of the reassessment framed under Section 147 read with Section 143(3) of the Income Tax Act, 1961 (“the Act”) when the mandatory notice under Section 143(2) had not been issued or served to the assessee. The assessee challenged the reassessment order on both legal and merit-based grounds, asserting that failure to issue the statutory noti...