https://www.taxtmi.com/caselaws?id=466086 Reassessment under section 147 read with section 144 and section 144C(13) was challenged for want of a valid notice under section 143(2); the return filed in response to notice under section 148 was held to be valid despite delayed e-verification caused by technical glitches on the e-filing portal, with a physical ITR copy lodged with the AO and subsequent e-verification curing the defect, and CPC later condoning the delay. The Assessing Officers invocation of summary assessment provisions was unjustified where no valid notice under section 143(2) issued, leading to setting aside of reassessment proceedings and allowance of the appeal. en-us Thu, 20 Feb 2025 00:00:00 +0530 Wed, 21 Jan 2026 18:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466086 Reassessment under section 147 read with section 144 and section 144C(13) was challenged for want of a valid notice under section 143(2); the return filed in response to notice under section 148 was held to be valid despite delayed e-verification caused by technical glitches on the e-filing portal, with a physical ITR copy lodged with the AO and subsequent e-verification curing the defect, and CPC later condoning the delay. The Assessing Officers invocation of summary assessment provisions was unjustified where no valid notice under section 143(2) issued, leading to setting aside of reassessment proceedings and allowance of the appeal. Case-Laws Income Tax Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466086