https://www.taxtmi.com/article/detailed?id=10855 Issuance of a notice under section 143(2) is mandatory before processing a return filed in response to a section 148 reopening notice; non issuance is a non curable procedural defect and renders any assessment made without that notice void ab initio, notwithstanding subsequent audit reports, alleged discrepancies, or proposals to withdraw exemption. en-us Wed, 07 Dec 2022 11:25:33 +0530 Wed, 07 Dec 2022 11:25:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10855 Issuance of a notice under section 143(2) is mandatory before processing a return filed in response to a section 148 reopening notice; non issuance is a non curable procedural defect and renders any assessment made without that notice void ab initio, notwithstanding subsequent audit reports, alleged discrepancies, or proposals to withdraw exemption. Articles Income Tax Wed, 07 Dec 2022 11:25:33 +0530 https://www.taxtmi.com/article/detailed?id=10855