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Reassessment Declared Void as AO Skipped Mandatory Section 143(2) Notice
Case Law Details
- Case Name
- Radhika Garg Vs ITO (ITAT Agra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
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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...
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