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Aggrieved by the findings of the Ld. CIT(A), assessee preferred this appeal initially challenging the assessment order passed under section 147/144 of the Act on the ground that it was bad under law for non-compliance with the requirement under section 148 of the Act in respect of proper service of notice, and also the observations of the Ld. CIT(A) that the assessee was not interested in prosecuting the appeal. Subsequently assessee filed additional grounds of appeal, pleading that no notice under section 143(2) of the Act was issued and therefore, the assessment cannot be sustained.

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Sec. 147 of Income Tax Act, 1961— Re-assessment — A conjoint reading of section 148 (1) with section 139 (4) and section 144 makes it abundantly clear that pursuant to the notice under section 148, if an assessee files a belated return or letter reiterating his earlier written then the learned Assessing Officer is bound to issue notice under section 143(2) if he frames the reassessment under section 144/143(3), in the case on hand, there is no denial of the fact that by letter in response to the notice under section 142 (1) issue to the assessee and the assessee submitted before the Assessing Officer that the return of income filed was in response to the notice issued and section 148 and when once the assessee submitted so that in response to the notice under section 148, the return was filed, it is incumbent upon the learned Assessing Officer, if at all, he proceeds to frame the assessment under section 144/143(3) to issue notice under section 143(2) without which, in the assessment framed would not be legal. - DART INFRABUILD (P) LTD. V/s ITO - [2020] 28 ITCD Online 080 (ITAT-DELHI)

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