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.

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