Reassessment invalid if section 143(2) notice was issued on very same day of filing ITR

Simranpal Singh Suri Vs ITO (ITAT Delhi)

Conclusion: When the notice u/s 143(2) was issued to assesseee on the very same day on which assessee filed the return in response to notice u/s 148 stating that the return already filed may be treated as return in response to notice u/s 148, such notice issued u/s 143(2) on the very same day had to be treated as invalid and assessment was vitiated due to non-application of mind by the AO.

Held: Assessee-individual was engaged in the business o

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