Tribunal held that the Assessing Officer has reopened assessment without ascertaining whether assessee had filed return or not, reopening of assessment was not valid and was to be quashed and set aside. (AY. 2008-09)
Satish Kumar Khandelwal v. ITO (2021) 189 ITD 118 / 213 TTJ 584/ 206 DTR 289 (Jaipur)(Trib.)
S. 147 : Reassessment-With in four years-Recorded reasons-Return filed regularly-Recorded reasons without application of mind-Reassessment was quashed. [S. 139, 148]