Reassessment inquiry on return filed can be done only after issuing notice u/s. 143(2)

HIGH COURT OF BOMBAY Assistant Commissioner of Income-tax versus Geno Pharmaceuticals Ltd. TAX APPEAL NOS. 75 TO 78 OF 2012 Date of Pronouncement – 14.02.2013 ORDER 1. All these appeals can be disposed of by a common order, since the issue involved in Tax Appeals No. 77 and 78 of 2012 is common and also the issue involved in Tax Appeals No.75 and 76 of 2012 is the same, so also the parties are same. 2. In Tax Appeal Nos. 77/2012 and 78/2012, the Assistant Commissioner of Income Tax is challenging the Judgment and Order passed by the Income Tax Appellate Tribunal, (ITAT) ...