ITAT Upholds Reassessment, Rejects Challenge Over Absence of Section 143(2) Notice:
Ahmedabad ITAT upheld reassessment, ruling no Section 143(2) notice was required without a fresh return under Section 148.
Failure to e-file return under Section 148 defeats Section 143(2) objection
Meetu Kumari
Jul 17, 2026Premium
ITAT Upholds Reassessment, Rejects Challenge Over Absence of Section 143(2) Notice
Ahmedabad ITAT upheld reassessment, ruling no Section 143(2) notice was required without a fresh return under Section 148.
Also Read
ITAT Quashed Reassessment Proceedings as Section 148 Notices Issued Beyond Statutory Time LimitHigh Court Quashes Reassessment Notice Based on Retrospective Application of Section 55A AmendmentITAT Orders Fresh Assessment After Accepting NRI's Claim of Delay Due to Dubai Stay and COVID-19High Court Quashes Section 179 Proceedings Against Directors for Lack of Reasonable Opportunity
About Author
Meetu Kumari
Content Manager
Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
Studycafe
Jodhpur, Rajasthan, India
2230My Recent Articles
- High Court Quashes Section 148 Notice Based on Wrong Assessee's Investigation ReportPremium
- ITAT Allows Set-Off of Brought Forward Business Loss Against Section 50 Capital GainsPremium
- High Court Quashes Reassessment Based on Mere Change of Opinion After ScrutinyPremium
- ITAT Refuses to Condoned 2,376-Day Delay, Dismisses Time-Barred Income Tax AppealPremium
- ITAT Restores Section 68 Addition Case After CIT(A) Rejects Fresh EvidencePremium
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts