Mandatory section 143(2) notice after return under section 148 makes reassessment invalid if omitted.

When a return is filed in response to notice under section 148, notice under section 143(2) is mandatory before completion of reassessment under sections 147 and 144B. The Assessing Officer acted on the return, but no section 143(2) notice was issued before framing the assessment. Applying binding jurisdictional precedent, the absence of that notice rendered the reassessment unsustainable, even where the return was treated as belated or no original return had been filed under section 139. The reassessment was therefore held invalid and void ab initio, and the addition made therein was quashed.

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Issues: Whether reassessment under sections 147 and 144B of the Income-tax Act, 1961 was valid when the assessee filed a return in response to notice under section 148 but no notice under section 143(2) was issued.

Analysis: The return filed in response to notice under section 148 was acted upon by the Assessing Officer, but no notice under section 143(2) was issued before completion of assessment. The controlling principle applied was that once a return is filed pursuant to notice under section 148, issuance of notice under section 143(2) is mandatory before framing the assessment, even if the return is treated as belated or the assessee had not filed a return under section 139. Following the binding jurisdictional precedent, the absence of notice under section 143(2) rendered the reassessment unsustainable.

Conclusion: The reassessment was held invalid and void ab initio for want of notice under section 143(2), and the addition sustained in the reassessment was quashed.

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