https://www.taxtmi.com/caselaws?id=779078 In reassessment proceedings under sections 147 and 148, valid issuance and service of notice under section 143(2) are mandatory and jurisdictional before the reassessment can be completed. Mere participation by the assessee after the section 148 notice does not waive this requirement, and the presumption under section 292BB cannot cure the complete absence of proper issuance and service. The record failed to show compliance with section 282 and Rule 127 regarding recognised modes of service, so the reassessment was invalid and the assessment was quashed. en-us Wed, 17 Sep 2025 00:00:00 +0530 Sat, 27 Sep 2025 08:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779078 In reassessment proceedings under sections 147 and 148, valid issuance and service of notice under section 143(2) are mandatory and jurisdictional before the reassessment can be completed. Mere participation by the assessee after the section 148 notice does not waive this requirement, and the presumption under section 292BB cannot cure the complete absence of proper issuance and service. The record failed to show compliance with section 282 and Rule 127 regarding recognised modes of service, so the reassessment was invalid and the assessment was quashed. Case-Laws Income Tax Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779078