Mandatory notice in reassessment: absence of section 143(2) notice cannot be cured by section 292BB.

In reassessment proceedings, once the assessee files a return in response to notice under section 148, issuance of notice under section 143(2) remains a mandatory jurisdictional requirement before completing the assessment to the assessee's detriment. Delay in filing the return does not dispense with that obligation. Section 292BB cures defects in service only where a notice has actually been issued; it does not cure complete non-issuance. As no notice under section 143(2) was issued before the reassessment order, the reassessment was held to suffer from a jurisdictional defect and was annulled in favour of the assessee.

---

---

Issues: Whether reassessment was vitiated for want of notice under section 143(2) after the assessee filed return in response to notice under section 148, and whether section 292BB could cure the complete absence of such notice.

Analysis: Once the assessee filed return in response to notice under section 148, the Assessing Officer could not complete reassessment to the assessee's detriment without issuing notice under section 143(2). The requirement of notice under section 143(2) is jurisdictional and mandatory in reassessment as well, and delay in filing the return does not dispense with that obligation. Section 292BB cures defects in service of notice only where a notice has in fact been issued; it does not cure complete non-issuance of notice. Since no notice under section 143(2) was issued before the assessment order, the reassessment suffered from a jurisdictional defect.

Conclusion: The reassessment was invalid and was rightly annulled; the issue is decided in favour of the assessee.

Ratio Decidendi: In reassessment proceedings, once a return is filed in response to notice under section 148, issuance of notice under section 143(2) is a mandatory jurisdictional requirement, and section 292BB cannot cure the complete absence of such notice.

---