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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 -  28 ITCD Online 080 (ITAT-DELHI)