Reassessment framed u/s. 147 invalid due to non-issuance of notice u/s. 143(2)

Raj Kumar Vs DCIT (ITAT Delhi)

ITAT Delhi held that assessment framed u/s. 147 invalid due to non-issuance of notice u/s. 143(2) of the Income Tax Act against return filed in response to notice u/s 148. Accordingly, appeal of the assessee allowed.

Facts- The assessee has challenged the validity of the assessment framed in the present case u/s 147 of the Act in the absence of notice issued u/s 143(2) of the Act after return of income was filed by the assessee in response to notice u/s 148 of the Act.

Conclusion- Held that we are unable

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