Rishav Prakash Jain vs ITO

Authority: ITAT Tribunal/Court: Delhi Date: 2019-02-18 AY: 2001-02 Section: 292BB, 147, 148 Acts: Income Tax Act 1961 Result: Assessee Citation: 219Taxpundit219 Justices: R. K. PANDA AM & SUCHITRA KAMBLE JM Appeal No: ITA No.2061/Del/2012
Whether reassessment order framed u/s 147/143(3) is invalid due to non-issuance of notice u/s 143(2) after filing return in response to notice u/s 148 --- Held Yes; Whether additional ground challenging validity of reassessment for non-issuance of notice u/s 143(2) can be admitted before ITAT --- Held Yes

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