Reassessment proceedings without issuance of notice u/s 143(2) is bad in law

S A Syncon Infrastructure Services Pvt. Ltd. Vs ACIT (ITAT Delhi)

ITAT Delhi held that reassessment proceedings without issuance of notice under section 143(2) of the Income Tax Act is bad in law and liable to be quashed.

Facts- Assessee company has electronically filed its return of income for A.Y. 2009-10 on 26.09.2009 declaring income of Rs.1,58,12,400/-. AO has noted that notice u/s 148 of the Act was issued on 31.03.2016 after recording reasons. Thereafter, the case of the assessee was taken up f

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