https://www.taxtmi.com/caselaws?id=783193 ITAT Delhi allowed the assessee's appeal, holding that a return of income filed in response to notice u/s 148 cannot be treated as invalid merely because it was filed two days beyond the date of issue of notice, particularly when there was no delay from the date of actual receipt. The Tribunal further held that issuance and service of notice u/s 143(2) is mandatory even where the return in response to notice u/s 148 is belated. In the absence of such notice, the assessment order u/s 144 was quashed as invalid. en-us Fri, 05 Dec 2025 00:00:00 +0530 Thu, 11 Dec 2025 08:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783193 ITAT Delhi allowed the assessee's appeal, holding that a return of income filed in response to notice u/s 148 cannot be treated as invalid merely because it was filed two days beyond the date of issue of notice, particularly when there was no delay from the date of actual receipt. The Tribunal further held that issuance and service of notice u/s 143(2) is mandatory even where the return in response to notice u/s 148 is belated. In the absence of such notice, the assessment order u/s 144 was quashed as invalid. Case-Laws Income Tax Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783193