https://www.taxtmi.com/caselaws?id=771766 In reassessment proceedings under section 147, failure to issue the mandatory notice under section 143(2) after the return is filed is a fatal defect and vitiates the assessment. The ITAT Delhi held that, because the record did not show issuance of such notice, the reassessment could not be sustained in law and was non est. The reassessment was quashed in favour of the assessee, and the remaining grounds were treated as academic. en-us Fri, 16 May 2025 00:00:00 +0530 Fri, 30 May 2025 08:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771766 In reassessment proceedings under section 147, failure to issue the mandatory notice under section 143(2) after the return is filed is a fatal defect and vitiates the assessment. The ITAT Delhi held that, because the record did not show issuance of such notice, the reassessment could not be sustained in law and was non est. The reassessment was quashed in favour of the assessee, and the remaining grounds were treated as academic. Case-Laws Income Tax Fri, 16 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771766