Section 143(2) notice is mandatory after a return under section 148; reassessment without it is jurisdictionally invalid.

Where a return is filed in response to a notice under section 148, reassessment under sections 144B and 147 cannot be completed without issuing notice under section 143(2). The absence of that notice is treated as a jurisdictional defect, and proceeding under section 144 does not cure the defect. On that reasoning, the reassessment is vitiated, void ab initio, and bad in law, with relief following in favour of the assessee.

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Issues: Whether reassessment framed under sections 144B and 147 of the Income-tax Act, 1961 without issuing notice under section 143(2) of the Income-tax Act, 1961 after return was filed in response to notice under section 148 of the Income-tax Act, 1961 is valid.

Analysis: Once the assessee filed a return in response to the notice under section 148, the assessment could not be completed without issuing notice under section 143(2). The absence of such notice was treated as a jurisdictional defect. The fact that the Assessing Officer proceeded to complete the matter under section 144 did not cure the requirement, and the reassessment was held to be vitiated. The assessment was therefore regarded as bad in law and void ab initio.

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

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