https://www.taxtmi.com/highlights?id=71649 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 en-us Fri, 25 Aug 2023 10:29:20 +0530 Fri, 25 Aug 2023 10:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71649 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 Highlights Income Tax Fri, 25 Aug 2023 10:29:20 +0530 https://www.taxtmi.com/highlights?id=71649