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Issues: (i) Whether, after a return was filed in response to notice under section 148, issuance of notice under section 143(2) was mandatory before completing reassessment; (ii) whether section 292BB cured the complete non-issuance of such notice.
Issue (i): Whether, after a return was filed in response to notice under section 148, issuance of notice under section 143(2) was mandatory before completing reassessment.
Analysis: Once notice under section 148 had been issued and the assessee filed a return, the statutory requirement of issuing notice under section 143(2) arose before making the reassessment. The absence of such notice was treated as a fatal defect because the reassessment could not be sustained without compliance with that mandatory procedural safeguard.
Conclusion: The notice under section 143(2) was mandatory, and its non-issuance vitiated the assessment.
Issue (ii): Whether section 292BB cured the complete non-issuance of such notice.
Analysis: The statutory deeming protection under section 292BB applies only where there is a defect in service of notice and not where notice was never issued at all. A complete failure to issue notice under section 143(2) is not saved by the deeming provision, and the defect remains incurable.
Conclusion: Section 292BB did not cure the non-issuance of notice under section 143(2).
Final Conclusion: The reassessment was annulled for want of the mandatory notice under section 143(2), and the assessee obtained complete relief.
Ratio Decidendi: Where a return is filed in response to notice under section 148, issuance of notice under section 143(2) is mandatory, and section 292BB cannot cure a complete non-issuance of that notice.
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