https://www.taxtmi.com/caselaws?id=757338 ITAT Ahmedabad dismissed the assessee's challenge to reopening assessment validity, ruling that Section 143(2) notice was not mandatory when Section 148 notice was properly issued for reopened assessment. The tribunal found the assessee's late filing of return on 14.02.2023 was original return, not response to Section 148 notice. However, regarding Section 68 addition, ITAT remanded the matter to AO for fresh adjudication as certain documents submitted by assessee were not properly considered by lower authorities. Appeal partly allowed for statistical purposes. en-us Thu, 08 Aug 2024 00:00:00 +0530 Thu, 22 Aug 2024 09:11:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757338 ITAT Ahmedabad dismissed the assessee's challenge to reopening assessment validity, ruling that Section 143(2) notice was not mandatory when Section 148 notice was properly issued for reopened assessment. The tribunal found the assessee's late filing of return on 14.02.2023 was original return, not response to Section 148 notice. However, regarding Section 68 addition, ITAT remanded the matter to AO for fresh adjudication as certain documents submitted by assessee were not properly considered by lower authorities. Appeal partly allowed for statistical purposes. Case-Laws Income Tax Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757338