https://www.taxtmi.com/article/detailed?id=6583 A mandatory notice under Section 143(2) is a condition precedent to validly making an assessment under Section 143(3); absence of issuance or service of that notice constitutes a jurisdictional defect. Participation by the assessee in proceedings does not cure non-issuance unless a statutory deeming fiction applies on the facts. The deeming provision requires factual applicability and is subject to the proviso that a timely objection by the assessee before completion precludes the deeming effect; production of original records is dispositive in proving issuance of the notice. en-us Thu, 17 Dec 2015 06:34:11 +0530 Thu, 17 Dec 2015 06:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6583 A mandatory notice under Section 143(2) is a condition precedent to validly making an assessment under Section 143(3); absence of issuance or service of that notice constitutes a jurisdictional defect. Participation by the assessee in proceedings does not cure non-issuance unless a statutory deeming fiction applies on the facts. The deeming provision requires factual applicability and is subject to the proviso that a timely objection by the assessee before completion precludes the deeming effect; production of original records is dispositive in proving issuance of the notice. Articles Income Tax Thu, 17 Dec 2015 06:34:11 +0530 https://www.taxtmi.com/article/detailed?id=6583