Mandatory notice under section 143(2) missing, so the reassessment was quashed as unsustainable.

Absence of notice under section 143(2) before completion of reassessment under sections 147 and 144 was treated as an unrebutted factual defect. Because the notice is mandatory, the omission went to the root of the assessment process and rendered the reassessment unsustainable. The impugned reassessment was quashed for want of the statutory notice, with relief granted to the assessee.

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Issues: Whether the reassessment framed under sections 147 and 144 of the Income-tax Act, 1961 was valid in the absence of notice under section 143(2).

Analysis: The absence of notice under section 143(2) before finalising the assessment was accepted as an unrebutted fact. Since such notice is mandatory before completion of the assessment, the defect went to the root of the matter and rendered the impugned assessment unsustainable.

Conclusion: The reassessment was quashed for want of notice under section 143(2), in favour of the assessee.

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