https://www.taxtmi.com/highlights?id=55926 Reopening of assessment - requirement of issue of notice u/s 143 - The question will arise then that if the assessee was issued a notice u/s 148 of the Act and he does not file any return of income till the date of framing of the assessment order or also filed a return before passing of the assessment order u/s 143(2) of the Act, then what is the stand Revenue should take? In such case, it is not at all possible that the assessee can contest that notice u/s 143(2) should have been issued, in all such cases where reassessment is required to be made.- AT en-us Thu, 17 Dec 2020 09:44:22 +0530 Thu, 17 Dec 2020 09:44:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55926 Reopening of assessment - requirement of issue of notice u/s 143 - The question will arise then that if the assessee was issued a notice u/s 148 of the Act and he does not file any return of income till the date of framing of the assessment order or also filed a return before passing of the assessment order u/s 143(2) of the Act, then what is the stand Revenue should take? In such case, it is not at all possible that the assessee can contest that notice u/s 143(2) should have been issued, in all such cases where reassessment is required to be made.- AT Highlights Income Tax Thu, 17 Dec 2020 09:44:22 +0530 https://www.taxtmi.com/highlights?id=55926