https://www.taxtmi.com/caselaws?id=766636 Absence of a statutory notice under section 143(2) when an assessment is framed after return renders assessment proceedings under section 143(3) read with section 147 invalid; this conclusion is grounded on authoritative precedents establishing the assessing officer's obligation to issue the notice, and accordingly such assessments are susceptible to being quashed as suffering from a jurisdictional defect. The note treats the failure to serve the required notice as determinative of validity and concludes that assessments framed without that notice cannot be sustained. en-us Wed, 09 Oct 2024 00:00:00 +0530 Thu, 15 Jan 2026 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766636 Absence of a statutory notice under section 143(2) when an assessment is framed after return renders assessment proceedings under section 143(3) read with section 147 invalid; this conclusion is grounded on authoritative precedents establishing the assessing officer's obligation to issue the notice, and accordingly such assessments are susceptible to being quashed as suffering from a jurisdictional defect. The note treats the failure to serve the required notice as determinative of validity and concludes that assessments framed without that notice cannot be sustained. Case-Laws Income Tax Wed, 09 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766636