Issue of a notice under section 143(2) is mandatory in reassessment proceedings

IT: Issue of a notice under section 143(2) is mandatory in reassessment proceedings and notices issued prior to reopening would not satisfy requirement specified under section 143(2)
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[2015] 57 taxmann.com 415 (Bangalore - Trib.)
IN THE ITAT BANGALORE BENCH 'C'
G.N. Mohan Raju
v.
Income-tax Officer*
SMT. P. MADAHVI DEVI, JUDICIAL MEMBER
AND ABRAHAM P. GEORGE, ACCOUNTANT MEMBER
IT APPEAL NOS. 242 & 243 (BANG.) OF 2013
[ASSESSMENT YEARS 2006-07 & 2007-08]
OCTOBER  10, 2014
Section 143, read with section 147, of the Income-tax Act, 1961 - Assessment (Notice under section 143(2)) - Assessment years 2006-07 and 2007-08 - Assessing Officer issued notice under section 148 and accepted request of assessee to treat his earlier returns as return filed in pursuance of said notices - Assessing Officer accepted request of assessee and assessments were completed under section 143(3), read with section 147 without issue of a notice under section 143(2) - Whether issue of notice under section 143(2) is mandatory in reassessment proceedings and notices issued prior to reopening would not satisfy requirement specified under section 143(2) - Held, yes - Whether where there was no valid issue of notice under section 143(2), reassessment were invalid - Held, yes [Para 8] [In favour of assessee]