Reassessment u/s 148, in absence of notice u/s 143(2), unjustified

ITO Vs Mukesh Mahavirprasad Sen (ITAT Surat)

Search was initiated against the assessee. However, notice was not issued u/s 143(2). AO reopened the matter and issued notice u/s 148. Held, reassessment of proceedings u/s 148, without issuance of notice u/s 143(2), is unsustainable in law

Facts-

AO had reason to believe that an income has escaped assessment in the hands of the assessee. Therefore, the case was reopened and notice u/s 148. I

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