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2019 (4) TMI 1296 - AT - Income TaxReopening of assessment - non issue of statutory notice u/s 143(2) - HELD THAT:- It is the requirement of the judgemental laws that the Assessing Officer is required to issue statutory notice u/s 143(2) of the Act once the assessee filed the return of income in response to notice u/s 148 of the Act. Considering the above cited legal proposition on this issue, [2018 (10) TMI 1167 - ITAT MUMBAI] and after hearing both the sides, we are of the opinion the reassessment made by the Assessing Officer is invalid and illegal. Thus, the additional grounds raised by the assessee in the cross objection are allowed. - Decided against revenue.
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