Section 147/143(3) Assessment is null & void in absence of service of Section 148/143(2) notice

ACIT Vs Lekhraj & Sons (ITAT Delhi) ITAT held that the absence of service of notice u/s 148/143(2) of the Act, reassessment framed u/s 147 r.w.s 143(3) of the Act will be null and void. FULL TEXT OF THE ORDER OF ITAT DELHI This appeal by the Revenue is preferred against the order of the ld. CIT(A) – 14, New Delhi dated 14.06.2016 pertaining to Assessment Year 2007-08. 2. The solitary grievance of the Revenue is that the ld. CIT(A) is not justified in quashing the assessment order in absence of service of notice u/s 148 of the Income-tax Act, 1961 [hereinafter referred to as ‘The Ac...