RANJEET SINGH,PATNA vs. ITO, WARD- 5 (5), PATNA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

reassessment proceeding is questionable and is not sustainable in the eye of law. In the absence of issue and service of notice u/s 143(2) the assessment become null and void. The appellant would like to place reliance on the decision of the Hon’ble High Court in the case of ACIT v. Geno Pharmaceuticals Ltd. [32 taxmann.com 162] wherein