2015 (11) TMI 809 - DELHI HIGH COURT

Reopening of assessment - non issue of notice - Held that:- With the legal position being abundantly clear that a reassessment order cannot be passed without compliance with the mandatory requirement of notice being issued by the AO to the Assessee under Section 143(2) of the Act, the ITAT was in the present case right in concluding that the reassessment orders in question were legally unsustainable. - Decided in favour of assessee.