https://www.taxtmi.com/caselaws?id=462839 The ITAT Ahmedabad dismissed the Revenue's appeal challenging the CIT(A)'s decision to quash a reassessment order. The tribunal found that no notice under section 143(2) was issued to the assessee before passing the reassessment order under sections 144 read with 147 dated 26.03.2015. The CIT(A) had requisitioned assessment records and categorically found that no such notice was issued, which the Revenue could not contradict. Following the precedent in Sukhini P. Modi case and other judgments, the tribunal held that the absence of mandatory notice under section 143(2) rendered the reassessment order void ab initio and without authority of law. The tribunal upheld the CIT(A)'s decision to quash the reassessment order. en-us Thu, 28 Feb 2019 00:00:00 +0530 Sat, 19 Jul 2025 15:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462839 The ITAT Ahmedabad dismissed the Revenue's appeal challenging the CIT(A)'s decision to quash a reassessment order. The tribunal found that no notice under section 143(2) was issued to the assessee before passing the reassessment order under sections 144 read with 147 dated 26.03.2015. The CIT(A) had requisitioned assessment records and categorically found that no such notice was issued, which the Revenue could not contradict. Following the precedent in Sukhini P. Modi case and other judgments, the tribunal held that the absence of mandatory notice under section 143(2) rendered the reassessment order void ab initio and without authority of law. The tribunal upheld the CIT(A)'s decision to quash the reassessment order. Case-Laws Income Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462839