Mandatory section 143(2) notice in reassessment cannot be cured by section 292BB when the return is acted upon.

Where a return filed in response to section 148 is acted upon for framing reassessment, notice under section 143(2) is a mandatory jurisdictional prerequisite before completion of the assessment. The absence of that notice is treated as a foundational defect going to the root of jurisdiction, not a mere technical irregularity. Section 292BB cannot cure the omission because it is only a deeming provision on service of notice and does not override the statutory requirement itself. The reassessment is therefore described as void ab initio when notice under section 143(2) is not issued.

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Issues: Whether reassessment under sections 147 and 144B of the Income-tax Act, 1961 was valid when the Assessing Officer, having acted on the return filed in response to notice under section 148, did not issue notice under section 143(2), and whether section 292BB could cure the omission.

Analysis: The return filed in response to notice under section 148 was treated by the Assessing Officer as the basis for completing reassessment, which meant that the return was acted upon as a valid return for assessment purposes. In such a situation, service of notice under section 143(2) was a mandatory jurisdictional requirement before completion of reassessment. The omission was not a mere technical defect, because the absence of the statutory notice went to the root of jurisdiction. Section 292BB, being a deeming provision relating to service of notice, could not override the statutory requirement itself or cure the foundational defect in assumption of jurisdiction.

Conclusion: The reassessment was held to be bad in law and void ab initio for non-issuance of notice under section 143(2), and the omission was not cured by section 292BB.

Ratio Decidendi: Where a return filed in response to notice under section 148 is acted upon for framing reassessment, issuance of notice under section 143(2) is a mandatory jurisdictional prerequisite, and its absence renders the reassessment invalid; section 292BB does not cure such jurisdictional defect.

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