Reassessment Invalid

The ITAT, Pune, by order dated 7 July 2026, quashed a reassessment for AY 2014-15 after holding that the Assessing Officer failed to issue a mandatory notice under Section 143(2) following the assessee's return in response to a notice under Section 148. The Tribunal held that the reassessment was a nullity and allowed the appeal on the legal ground itself.