https://www.taxtmi.com/caselaws?id=464693 ITAT DELHI - AT held that the reassessment framed under ss. 147/148 was invalid because the AO did not issue the mandatory notice under s. 143(2) before finalizing reassessment. Relying on the DELHI HC decision that issuance of s. 143(2) notice is a jurisdictional requirement, the Tribunal quashed the reassessment order and allowed the assessee's ground; other issues were held academic. en-us Thu, 16 Feb 2023 00:00:00 +0530 Mon, 10 Nov 2025 19:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464693 ITAT DELHI - AT held that the reassessment framed under ss. 147/148 was invalid because the AO did not issue the mandatory notice under s. 143(2) before finalizing reassessment. Relying on the DELHI HC decision that issuance of s. 143(2) notice is a jurisdictional requirement, the Tribunal quashed the reassessment order and allowed the assessee's ground; other issues were held academic. Case-Laws Income Tax Thu, 16 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464693