AO’s Failure to issue Notice u/s 143(2): Delhi HC quashes Reassessment order

The Delhi High Court quashed a reassessment order issued by the Assessing Officer (AO) after finding that the AO failed to issue a mandatory notice under Section 143(2) of the Income Tax Act. The court emphasized that the reassessment process cannot proceed without adhering to the prescribed legal procedure, which includes issuing proper notices to the assessee. This ruling reinforces the principle that tax authorities must strictly follow statutory requirements, failing which their orders can be rendered invalid. The decision serves as a reminder to tax officials of the importance of compliance with legal formalities, ensuring that taxpayers are given a fair opportunity to present their case.