Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
After the assessee filed a return in response to notice under section 148, the ITAT held that issuance of notice under section 143(2) was mandatory before completing reassessment to the assessee's detriment. The Tribunal treated the omission as a jurisdictional defect, not a curable procedural irregularity, and held that section 292BB cannot cure the complete absence of notice, only defects in service where notice has already been issued. Since no section 143(2) notice was issued after the return was filed and acted upon, the reassessment order was annulled.
After the assessee filed a return in response to notice under section 148, the ITAT held that issuance of notice under section 143(2) was mandatory before completing reassessment to the assessee's detriment. The Tribunal treated the omission as a jurisdictional defect, not a curable procedural irregularity, and held that section 292BB cannot cure the complete absence of notice, only defects in service where notice has already been issued. Since no section 143(2) notice was issued after the return was filed and acted upon, the reassessment order was annulled.
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