No Valid U/s 143(2) Notice: Reopening Proceedings Void: ITAT Delhi

Agrico Organics Ltd. Vs DCIT (ITAT Delhi)

Reassessment Quashed for Non-Issuance of Timely Notice u/s 143(2) – ITAT Delhi

The Delhi Bench of the ITAT allowed the assessee’s appeal for AY 2011-12 and quashed the reassessment proceedings on the ground that the mandatory notice under section 143(2) was not issued within the prescribed time. Although the assessee, in response to notice under section 148, requested that

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