Mandatory notice under section 143(2) must be proved for reassessment, or the assessment fails for want of jurisdiction.

A reassessment cannot be sustained unless the Revenue proves valid issuance and service of the mandatory notice under section 143(2) of the Income-tax Act. Here, the reassessment record did not contain the notice, the RTI reply stated that its contents were not available in the system, and the departmental record created ambiguity between notice under section 143(2) and notice under section 148. Because the foundational jurisdictional requirement remained unproved, the defect was treated as going to the root of jurisdiction rather than as a technical irregularity. The reassessment was therefore held invalid and the assessment was quashed in favour of the assessee.

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Issues: Whether the reassessment was liable to be quashed for failure to establish valid issuance and service of notice under section 143(2) of the Income-tax Act, 1961, thereby rendering the assessment void ab initio.

Analysis: The reassessment record did not contain the notice itself, and the Assessing Officer's RTI reply stated that the contents of the alleged notice under section 143(2) were not available in the system and a copy could not be furnished. The departmental record also showed ambiguity as to whether the entry related to notice under section 143(2) or notice under section 148. In these circumstances, the foundational jurisdictional requirement of a valid notice under section 143(2) was held to remain unproved. Since such notice is mandatory for a valid reassessment, the defect was treated as going to the root of jurisdiction and not as a mere technical irregularity.

Conclusion: The reassessment was invalid for want of proved issuance and service of notice under section 143(2), and the assessment was quashed in favour of the assessee.

Final Conclusion: The appeal succeeded and the reassessment could not be sustained because the Revenue failed to establish the mandatory jurisdictional notice.

Ratio Decidendi: A reassessment cannot be sustained unless the Revenue proves valid issuance and service of the mandatory notice under section 143(2); where that foundational requirement is unproved, the assessment is void for want of jurisdiction.

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