Dismissing the petition the Court held that ; where original assessment reassessment was held to be invalid for non service of notice u/s 143(2). Notice reassessment on same ground was held to be valid . ( AY. 2012-13)
Krishna Developers and Co. v. DCIT (2018) 400 ITR 260 (Guj) (HC)Editorial: SLP of assessee is dismissed, Krishna Developers and Co. v. DCIT ( 2018) 254 Taxman 125 ( SC)
S. 147 : Reassessment –With in four years-Original assessment reassessment was held to be invalid for non service of notice u/s 143(2)- Notice reassessment on same ground was held to be valid .[ S.143(2), 148 ].