https://www.taxtmi.com/caselaws?id=782006 ITAT Raipur allowed the assessee's appeal and quashed the reassessment framed u/s 147 r.w.s. 144 r.w.s. 144B. The Revenue had completed the best judgment reassessment without issuing mandatory notice u/s 143(2), and without informing the assessee that the return was treated as invalid, despite several notices u/s 142(1). Relying on SC in ACIT v. Hotel Blue Moon and Delhi HC in Shaily Juneja, the Tribunal held that issuance of notice u/s 143(2) is sine qua non even in reassessment, rendering the assessment invalid and bad in law. en-us Thu, 25 Sep 2025 00:00:00 +0530 Fri, 21 Nov 2025 17:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782006 ITAT Raipur allowed the assessee's appeal and quashed the reassessment framed u/s 147 r.w.s. 144 r.w.s. 144B. The Revenue had completed the best judgment reassessment without issuing mandatory notice u/s 143(2), and without informing the assessee that the return was treated as invalid, despite several notices u/s 142(1). Relying on SC in ACIT v. Hotel Blue Moon and Delhi HC in Shaily Juneja, the Tribunal held that issuance of notice u/s 143(2) is sine qua non even in reassessment, rendering the assessment invalid and bad in law. Case-Laws Income Tax Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782006