https://www.taxtmi.com/caselaws?id=266490 Whether reassessment proceedings were valid where no fresh notice under s.143(2) was issued after the assessee on 16 Dec 2010 informed the AO that the original return be treated as a return filed pursuant to a s.148 notice: the court held that once the assessee made that representation, the statutory requirement to issue a notice under s.143(2) became obligatory for valid reassessment; the AO's failure to issue such notice after 16 Dec 2010 rendered the reassessment order invalid, and the appeal was allowed in favour of the assessee. en-us Wed, 14 Oct 2015 00:00:00 +0530 Thu, 15 Jan 2026 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266490 Whether reassessment proceedings were valid where no fresh notice under s.143(2) was issued after the assessee on 16 Dec 2010 informed the AO that the original return be treated as a return filed pursuant to a s.148 notice: the court held that once the assessee made that representation, the statutory requirement to issue a notice under s.143(2) became obligatory for valid reassessment; the AO's failure to issue such notice after 16 Dec 2010 rendered the reassessment order invalid, and the appeal was allowed in favour of the assessee. Case-Laws Income Tax Wed, 14 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266490