https://www.taxtmi.com/caselaws?id=778465 ITAT, Kolkata held that where an ITR filed in response to a s.148 notice beyond the due date is treated as non-est, its figures cannot be used as the basis for computing income. The AO framed assessment without issuing a s.143(2) notice and relied on the ITR to compute income before making additions; CIT(A)'s decision upholding that approach was unsustainable. The Tribunal allowed the assessee's appeal, noting support from a Delhi HC decision that if the ROI filed in response to s.148 is taken into account, the AO must issue a s.143(2) notice before framing assessment. en-us Mon, 15 Sep 2025 00:00:00 +0530 Wed, 17 Sep 2025 08:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778465 ITAT, Kolkata held that where an ITR filed in response to a s.148 notice beyond the due date is treated as non-est, its figures cannot be used as the basis for computing income. The AO framed assessment without issuing a s.143(2) notice and relied on the ITR to compute income before making additions; CIT(A)'s decision upholding that approach was unsustainable. The Tribunal allowed the assessee's appeal, noting support from a Delhi HC decision that if the ROI filed in response to s.148 is taken into account, the AO must issue a s.143(2) notice before framing assessment. Case-Laws Income Tax Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778465