The Tribunal held that , merely because in the notice u/s 143(2) earlier assessment year is mentioned , the said notice cannot be said to be in valid .Reassessment was held to be valid .( AY.2009-10)
Mahendri Devi v. ITO (2018) 170 ITD 181 (Delhi) (Trib.)
S.147: Reassessment -In the notice u/s 143(2) earlier assessment year is mentioned , the said notice cannot be said to be in valid [ S.143(2), 148 ]