https://www.taxtmi.com/caselaws?id=377771 A deeming provision cannot validate proceedings where no notice was issued: the provision applies only where a notice was in fact issued but its service, timing, or manner is contested. Because no post-return scrutiny notice was issued, the deeming rule cannot cure the defect, and the assessment framed without a valid pre-filing scrutiny notice is invalid. The tribunal and appellate authority correctly held that a notice issued before the return was filed was ineffective, producing invalidation of the assessment and resulting in relief to the assessee. en-us Mon, 04 Feb 2019 00:00:00 +0530 Mon, 02 Feb 2026 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377771 A deeming provision cannot validate proceedings where no notice was issued: the provision applies only where a notice was in fact issued but its service, timing, or manner is contested. Because no post-return scrutiny notice was issued, the deeming rule cannot cure the defect, and the assessment framed without a valid pre-filing scrutiny notice is invalid. The tribunal and appellate authority correctly held that a notice issued before the return was filed was ineffective, producing invalidation of the assessment and resulting in relief to the assessee. Case-Laws Income Tax Mon, 04 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377771