https://www.taxtmi.com/caselaws?id=780302 ITAT, Visakhapatnam held that a belated return filed on 31.03.2019 in response to a s.142(1) notice is a valid return despite delay. The AO wrongly treated the return as invalid, withdrew the s.143(2) notice and framed assessment u/s 144. Section 292BB cannot cure the absence of a s.143(2) notice. Consequently the assessment order passed u/s 144 was quashed for want of valid assumption of jurisdiction. en-us Tue, 30 Sep 2025 00:00:00 +0530 Tue, 28 Oct 2025 08:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780302 ITAT, Visakhapatnam held that a belated return filed on 31.03.2019 in response to a s.142(1) notice is a valid return despite delay. The AO wrongly treated the return as invalid, withdrew the s.143(2) notice and framed assessment u/s 144. Section 292BB cannot cure the absence of a s.143(2) notice. Consequently the assessment order passed u/s 144 was quashed for want of valid assumption of jurisdiction. Case-Laws Income Tax Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780302