Validity of Notice for reopening of assessment issued at old address of assessee

Dart Infrabuild (P) Ltd. Vs ITO (ITAT Delhi)

A conjointly reading of section 148 (1) of the Act with section 139 (4) of the Act and section 144 of the Act makes it abundantly clear that pursuant to the notice under section 148 of the Act, if an assessee files a belated return or letter reiterating his earlier written then the learned Assessing Officer is bound to issue notice under section 143(2) of the Act if he frames the reassessment under section 144/143(3) of the Act. In the case on hand, there is no denial of the fact

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