2017 (7) TMI 1449 - AT - Income Tax

Validity of re-opening of assessment - non-issue of notice u/s 143(3) - HELD THAT:- Notice u/s 143(2) of the Act is mandatory and in absence of such service, AO cannot proceed to make an inquiry on return filed in compliance with the notice issued u/s 148 - See ACIT vs. Geno Pharmaceuticals Ltd. [2013 (10) TMI 218 - BOMBAY HIGH COURT]

In the present case admittedly no notice u/s 143(2) was issued in the present case despite the fact that the assessee filed a letter in response to notice u/s 148 of the Act that the return originally filed u/s 139(1) can be treated as return filed u/s 148 - Decided against revenue.