Tribunal held that since the Department could not produce any evidence to show that notice under section 143(2) had been issued or served to the assessee the reassessment made under section143(3) read with section 147 was void ab initio. ( AY. 2011-12)
Ramesh Salecha HUF v. ITO (2018) 61 ITR 632 (Mum) (Trib)
S. 147: Reassessment — Failure to issue notice u/s 143(2) , reassessment was held to be in valid [ S. 143(2) , 148 , 292BB]