https://www.taxtmi.com/caselaws?id=775932 A notice under section 143(2) was treated as a jurisdictional prerequisite for completing the reassessment under sections 143(3) read with 147. As no such notice, or supporting record showing its issue, was produced despite a prior direction, the assessment was held unsustainable and was quashed. The remaining grounds became academic once the reassessment failed for want of valid notice. en-us Wed, 01 Jan 2025 00:00:00 +0530 Fri, 01 Aug 2025 15:31:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775932 A notice under section 143(2) was treated as a jurisdictional prerequisite for completing the reassessment under sections 143(3) read with 147. As no such notice, or supporting record showing its issue, was produced despite a prior direction, the assessment was held unsustainable and was quashed. The remaining grounds became academic once the reassessment failed for want of valid notice. Case-Laws Income Tax Wed, 01 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775932