Revenue Appeal Dismissed: 143(2) Notice Mandatory for 148 Cases

ACIT Vs Logic Control Pvt. Ltd. ( ITAT Delhi) No 143(2) Notice = No Jurisdiction: Reassessment quashed as void ab initio; Dart Infrabuild applied; Revenue appeal dismissed In this Revenue appeal against Logic Control Pvt. Ltd. for AY 2011-12, Tribunal examined the core jurisdictional challenge relating to non-issuance of statutory notice u/s 143(2) in a reassessment framed u/s 143(3) r.w.s 147. The case was reopened vide notice u/s 148 dated 29.03.2018 alleging non-filing. In response, assessee filed return on 11.09.2018 declaring ₹58.92 lakh, which AO processed u/s 143(1). AO thereafter co...