https://www.taxtmi.com/highlights?id=42208 Reopening of assessment u/s 147 - no notice u/s 143(2) of the Act was issued - Furnishing of the return is a sine qua non for issuance of notice under Section 143(2) of the Act. If no return is furnished by the assessee, there can be no reason for issuance of notice under Section 143(2) of the Act en-us Tue, 23 Oct 2018 06:52:44 +0530 Tue, 23 Oct 2018 06:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=42208 Reopening of assessment u/s 147 - no notice u/s 143(2) of the Act was issued - Furnishing of the return is a sine qua non for issuance of notice under Section 143(2) of the Act. If no return is furnished by the assessee, there can be no reason for issuance of notice under Section 143(2) of the Act Highlights Income Tax Tue, 23 Oct 2018 06:52:44 +0530 https://www.taxtmi.com/highlights?id=42208