https://www.taxtmi.com/caselaws?id=775845 Absence of notice under section 143(2) before completion of reassessment under sections 147 and 144 was treated as an unrebutted factual defect. Because the notice is mandatory, the omission went to the root of the assessment process and rendered the reassessment unsustainable. The impugned reassessment was quashed for want of the statutory notice, with relief granted to the assessee. en-us Wed, 04 Jun 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775845 Absence of notice under section 143(2) before completion of reassessment under sections 147 and 144 was treated as an unrebutted factual defect. Because the notice is mandatory, the omission went to the root of the assessment process and rendered the reassessment unsustainable. The impugned reassessment was quashed for want of the statutory notice, with relief granted to the assessee. Case-Laws Income Tax Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775845