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, 2026
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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.
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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
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