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 of civil works contracts. In this case, information was available on ITD System regarding cash deposits of Rs.14...