Reopening of assessment u/s 147 - non issue of notice issued u/s...

Reopening of assessment u/s 147 - non issue of notice issued u/s 143(2) - In absence of any notice issued u/s 143(2) after receipt of fresh return submitted by the assessee in response to notice u/s 148, the entire procedure adopted for escaped assessment, shall not be valid. Reassessment order passed by AO u/s 143(3) r.w.s. 147 quashed - AT