https://www.taxtmi.com/caselaws?id=360283 A reassessment is not rendered non est merely because physical copies of notices under sections 143(2) and 142(1) are not found on the record when assessment notings and surrounding material indicate issuance and the assessee participated in the proceedings. The Tribunal noted that revision under section 263 is collateral in nature, so the validity of the reassessment could be examined in that context. Applying the presumption regarding official acts, it held that the absence of notices from the file, without convincing rebuttal, was insufficient to dislodge the recorded issuance. en-us Fri, 11 May 2018 00:00:00 +0530 Mon, 14 May 2018 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360283 A reassessment is not rendered non est merely because physical copies of notices under sections 143(2) and 142(1) are not found on the record when assessment notings and surrounding material indicate issuance and the assessee participated in the proceedings. The Tribunal noted that revision under section 263 is collateral in nature, so the validity of the reassessment could be examined in that context. Applying the presumption regarding official acts, it held that the absence of notices from the file, without convincing rebuttal, was insufficient to dislodge the recorded issuance. Case-Laws Income Tax Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360283