https://www.taxtmi.com/caselaws?id=458356 In reassessment proceedings, once a return is filed in response to notice under section 148, issuance of notice under section 143(2) is mandatory before framing the reassessment order. Applying the principle in Hotel Blue Moon and an earlier decision on identical facts, the HC held that omission of such notice vitiates the reassessment. The reassessment was therefore unsustainable, and the Tribunal's order setting it aside was upheld. en-us Wed, 02 Aug 2023 00:00:00 +0530 Wed, 28 Jan 2026 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458356 In reassessment proceedings, once a return is filed in response to notice under section 148, issuance of notice under section 143(2) is mandatory before framing the reassessment order. Applying the principle in Hotel Blue Moon and an earlier decision on identical facts, the HC held that omission of such notice vitiates the reassessment. The reassessment was therefore unsustainable, and the Tribunal's order setting it aside was upheld. Case-Laws Income Tax Wed, 02 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458356