https://www.taxtmi.com/article/detailed?id=9340 Search- and requisition-based assessments operate under a specific statutory notice regime that, by virtue of the non obstante clause and the separate call-for-return notice, does not make a separate section 143(2) notice mandatory for each assessment year covered by the search provision. In contrast, reassessments arising from the reassessment notice route must follow the regular notice regime: a section 143(2) notice is a mandatory procedural step before completion, and its complete absence cannot be cured by general procedural waiver provisions. en-us Sat, 11 Jul 2020 10:34:27 +0530 Sat, 11 Jul 2020 10:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9340 Search- and requisition-based assessments operate under a specific statutory notice regime that, by virtue of the non obstante clause and the separate call-for-return notice, does not make a separate section 143(2) notice mandatory for each assessment year covered by the search provision. In contrast, reassessments arising from the reassessment notice route must follow the regular notice regime: a section 143(2) notice is a mandatory procedural step before completion, and its complete absence cannot be cured by general procedural waiver provisions. Articles Income Tax Sat, 11 Jul 2020 10:34:27 +0530 https://www.taxtmi.com/article/detailed?id=9340