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2018 (10) TMI 1167 - AT - Income TaxReopening of assessment u/s 147 - no notice under section 143(2) of the Act was issued - pending return of income - Return was filed by the assessee in response to notice under section 148 - Held that:- Notice under section 148 dated 1.04.2013 was issued and AO before filing of return by assessee in response to this notice, a notice under section 143(2) of the Act dated 03.05.2013 requiring the assessee to attend the office on 13.05.2013 was also issued. Up to this date i.e. 13.05.2013 no return of income was filed by the assessee in response to notice under section 148 of the Act. In the absence of pending return of income, the provisions of section 143(2) is clear that notice can be issued only when a valid return is pending for assessment. Accordingly, this notice has no meaning. The assessee filed return of income under section 148 of the Act vide letter dated 23.05.2013 stating that the original return of income can be treated as return filed in response to notice u/s 148. It means that the assessee has filed return of income only on 23.05.2013. No notice u/s 143(2) of the Act was issued by the Department on or after 23.05.2013. According to us the assessment framed without issuing a notice under section 143(2) when the return was filed by the assessee in response to notice under section 148 the assessment framed is bad in law. Accordingly, assessment is quashed. - Decided in favour of assessee.
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