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2019 (3) TMI 1923 - AT - Income TaxLegality of the reassessment proceedings - notice u/s 143(2) of the Act was not issued - whether the impugned order can be held to be invalid merely for non issuance of notice u/s 143(2)? - HELD THAT:- As relying on Dimension Promoters Pvt. Ltd [2018 (1) TMI 393 - ITAT DELHI] the impugned reassessment order is liable to be quashed being invalid, bad in law and void abinitio as the revenue authorities post issuance of notice u/s 148 of the Act failed to issue statutory notice u/s 143(2) of the Act which is mandatory before commencing the assessment proceedings. - Decided in favour of assessee.
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