In response to the notice under section 148 of the Act the assessee filed the Income Tax Return dt. 21.8.2014. He filed objection on 30.08.2014. The said objections were overruled by the Assessing Officer on 16.12.2014 and final assessment order was passed u/s. 147/148 of the Act on 17.03.2015. The AO has issued notice u/s. 143(2) of the Act on 11.08.2014 whereas the assessee filed return of income in response to the notice u/s. 148 of the Act on 21.08.2014. That notice u/s. 143(2) of the Act is prior to the filing of the return which is illegal and against the provisions of law and is not sustainable in the eyes of law. Tribunal held that reassessment notice under section 143(2) must be issued only and only after filing return of income in response to notice under section 148. Prior issue of notice before such return is redundant therefore reassessment cancelled and quashed
Following case laws relied
CIT v Jolly Fantasy World Ltd( 2015) 373 ITR 530 ( Guj) (HC)
CIT v. Lalitkumar Bardia (2017) 84 taxmann.com 213 [2018] 404 ITR 63 (Bom) (HC)
CIT v .Laxman Das Khandelwal [2019] 417 ITR 325 (SC)
ACIT v. Hotel Blue Moon (2010) 321 ITR 362 (SC)
PCIT v. Paramount Biotech Industries Ltd /[2017] 398 ITR 701 (Delhi)
Alpine Electronics Asia Pte. Ltd. v. DGIT (2012) 341 ITR 247 ( Delhi ) (HC)
CIT v. Delhi Kalyan Samiti ( ITA No. 696 to 699/2015 dt 22-3 2016 ( Delhi ) (HC)
Dolphin Developers Ltd. (IT(SS) No. 311/LKW/2018 dt 29 -3 -2019) (AY 2008-09) (Luck) (Trib)
(ITA NO. 447/DEL/2017 dt 10 -9 -2020) ( AY. 2007 -08)