https://www.taxtmi.com/highlights?id=72971 Validity of reassessment u/s 147 - If the AO had only verified in the portal of assessee before initiating proceedings, particularly when he had the PAN number with him, AO would have realized that not only Petitioner has filed the Return of Income, but also the return has been processed and an order dated 26th February 2020 u/s 143(1) of the Act had been passed. Therefore, the notice that was issued under Section 148A(b) of the Act also has to be quashed and set aside. - HC en-us Wed, 08 Nov 2023 18:38:34 +0530 Wed, 08 Nov 2023 18:38:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72971 Validity of reassessment u/s 147 - If the AO had only verified in the portal of assessee before initiating proceedings, particularly when he had the PAN number with him, AO would have realized that not only Petitioner has filed the Return of Income, but also the return has been processed and an order dated 26th February 2020 u/s 143(1) of the Act had been passed. Therefore, the notice that was issued under Section 148A(b) of the Act also has to be quashed and set aside. - HC Highlights Income Tax Wed, 08 Nov 2023 18:38:34 +0530 https://www.taxtmi.com/highlights?id=72971