| Court: | ITAT Delhi |
| Head Notes: | In reassessment Notice u/s 143(2) must be issued only and only after filing return of income in response to notice u/s 148. Prior issue of notice before such return is redundant therefore reassessment cancelled and quashed |
| Law: | Income-Tax Act |
| Section(s): | 147, 143(2) |
| Counsel(s): | Assessee by Sh. Kapil Goel, Adv. Department by Ms. Rakhi Vimal, Sr. DR. |
| Dowload Pdf File | Click here to download the file in pdf format |
| Uploaded By | CA N. K. Goel |
| Date of upload: | September 27, 2020 |
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