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<h1>Invalid Reassessment Order Due to Lack of Notice</h1> The High Court of Bombay held that a reassessment order under section 143(3) r/w 147 of the Income Tax Act, 1961 was invalid due to the assessing ... - The High Court of Bombay held that a reassessment order under section 143(3) r/w 147 of the Income Tax Act, 1961 was invalid because the assessing officer did not issue notice under section 143(2) after issuing notice under section 148. Referring to a previous case, the court stated that without notice under section 143(2), the reassessment order cannot be upheld. The appeal was dismissed with no costs.
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