ITAT Rules That Reassessment Proceedings Invalid Without Mandatory Notice under Section 143(2):
The ITAT Delhi has held that a reassessment completed without issuing the mandatory notice under Section 143(2) is void in law.
ITAT Quashes Reassessment under Section 143(2)
Saima
Jul 26, 2026Premium
ITAT Rules That Reassessment Proceedings Invalid Without Mandatory Notice under Section 143(2)
The ITAT Delhi has held that a reassessment completed without issuing the mandatory notice under Section 143(2) is void in law.
Also Read
ITAT: Protective Addition Cannot Survive After Substantive Assessment Is QuashedITAT Remands Rs 8.12 Crore Cash Withdrawal Disallowance Case to AO for Fresh AssessmentITAT Condones 1,731-Day Delay, Remands Cancer Trust's Section 12A Registration Application for Fresh Consideration ITAT Rules that Section 153C Cannot Be Invoked Where the Date of Search for 'Other Person' Falls After 1 April 2021
About Author
Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
219My Recent Articles
- ITAT Rules that Section 153C Cannot Be Invoked Where the Date of Search for 'Other Person' Falls After 1 April 2021Premium
- ITAT Rules Reassessment Notices Where Escaped Income Ultimately Fell Below Rs 50 Lakh Threshold as UnsustainablePremium
- CBIC Constitutes Working Group to Examine Centralised Administration of Taxpayers with Multiple GST Registrations
- CBIC Issues Guidelines for Departmental Appeals to GSTAT in Common Adjudicating Authority Cases
- ITAT Rules Non-Filing of Form 68 Alone Cannot Defeat Immunity ClaimPremium
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts