https://www.taxtmi.com/caselaws?id=772678 ITAT Ahmedabad held the reassessment order invalid due to absence of mandatory notice under section 143(2). The assessee had timely filed return in response to section 148 notice but faced e-verification delays due to departmental system failure. Despite eventual e-verification, the AO proceeded to frame assessment under section 147 without issuing the jurisdictional notice under section 143(2). The tribunal applied settled legal principles and ruled the assessment order invalid, deciding in favor of the assessee. en-us Wed, 23 Apr 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772678 ITAT Ahmedabad held the reassessment order invalid due to absence of mandatory notice under section 143(2). The assessee had timely filed return in response to section 148 notice but faced e-verification delays due to departmental system failure. Despite eventual e-verification, the AO proceeded to frame assessment under section 147 without issuing the jurisdictional notice under section 143(2). The tribunal applied settled legal principles and ruled the assessment order invalid, deciding in favor of the assessee. Case-Laws Income Tax Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772678