https://www.taxtmi.com/caselaws?id=359478 The Tribunal held that the reassessment made by the Assessing Officer under section 143(3)/147 was invalid due to the absence of a valid return filed in response to the notice under section 148 before the issuance of notice under section 143(2). The Tribunal emphasized the necessity of serving notice under section 143(2) before finalizing reassessment orders, ultimately quashing the reassessment and allowing the appeal of the assessee. en-us Mon, 23 Apr 2018 00:00:00 +0530 Tue, 01 May 2018 06:24:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359478 The Tribunal held that the reassessment made by the Assessing Officer under section 143(3)/147 was invalid due to the absence of a valid return filed in response to the notice under section 148 before the issuance of notice under section 143(2). The Tribunal emphasized the necessity of serving notice under section 143(2) before finalizing reassessment orders, ultimately quashing the reassessment and allowing the appeal of the assessee. Case-Laws Income Tax Mon, 23 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359478