Case Law Analysis
|Income Tax Appellate Tribunal
Section 143(2) IT Act | Mandatory Notice Required for Reassessment Even If Return Filed Under Section 148 : ITAT Delhi
ITAT Delhi rules that notice under Section 143(2) of the Income Tax Act is mandatory for all returns filed in response to Section 148 notices, regardless of e-verification status or procedural defects. The tribunal sets a precedent that cognizance of a return by the Assessing Officer triggers the obligation to issue the notice, impacting reassessment proceedings nationwide.