https://www.taxtmi.com/caselaws?id=767070 ITAT Visakhapatnam held that reassessment order was invalid due to AO's failure to issue notice under section 143(2). The assessee filed return in response to section 148 notice but beyond 30-day deadline. AO proceeded without issuing section 143(2) notice, claiming no return was filed within time. Tribunal ruled that belated return still qualifies as return under section 139 and must be considered. Non-issuance of section 143(2) notice before finalizing reassessment cannot be cured under section 292BB. Assessment order passed under sections 147 read with 144 and 144B was held bad in law. Appeal decided in favor of assessee. en-us Fri, 07 Mar 2025 00:00:00 +0530 Mon, 10 Mar 2025 08:42:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767070 ITAT Visakhapatnam held that reassessment order was invalid due to AO's failure to issue notice under section 143(2). The assessee filed return in response to section 148 notice but beyond 30-day deadline. AO proceeded without issuing section 143(2) notice, claiming no return was filed within time. Tribunal ruled that belated return still qualifies as return under section 139 and must be considered. Non-issuance of section 143(2) notice before finalizing reassessment cannot be cured under section 292BB. Assessment order passed under sections 147 read with 144 and 144B was held bad in law. Appeal decided in favor of assessee. Case-Laws Income Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767070