Reassessment Declared Void as AO Skipped Mandatory Section 143(2) Notice

Radhika Garg Vs ITO (ITAT Agra) Reassessment Void—Return Filed to 148 but No 143(2) Issued; AO Took Cognizance of Return Yet Skipped Mandatory Notice The Assessee appealed against the Addl./JCIT(A)-5, Mumbai’s order dated 24.06.2024 confirming reassessment u/s 144 r.w.s.147 dated 29.11.2019. There was a 68-day delay, which Tribunal condoned in the interest of justice. AO had reopened assessment based on information of ₹12,32,000 cash deposit in SBI account. Notice u/s 148 was issued on 31.03.2019. The Assessee filed her return on 22.11.2019. Thereafter, AO issued only 142(1) notices and...