Mandatory notice under section 143(2) in reassessment proceedings is jurisdictional; absence of service invalidates the assessment.

In reassessment proceedings, service of notice under section 143(2) after a return is filed in response to notice under section 148 is a mandatory jurisdictional requirement. Where the Revenue cannot show that such notice was issued, the reassessment is vitiated and the defect is not cured by section 292BB. The reassessment framed without the required notice was therefore held invalid and the assessment order was quashed in favour of the assessee.

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Issues: Whether reassessment under section 147 of the Income-tax Act, 1961 is valid when no notice under section 143(2) is issued after the return is filed in response to notice under section 148.

Analysis: The issuance of notice under section 143(2) was held to be mandatory even in reassessment proceedings. The absence of evidence that such notice had been issued meant that the statutory requirement was not complied with. In the absence of the mandatory notice, the reassessment proceedings were treated as vitiated, and the defect was held not to be curable under section 292BB.

Conclusion: The reassessment framed without issuance of notice under section 143(2) was invalid and the assessment order was quashed, in favour of the assessee.

Ratio Decidendi: In reassessment proceedings, service of notice under section 143(2) is a mandatory jurisdictional requirement, and its absence renders the assessment void and not curable by section 292BB.

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