https://www.taxtmi.com/highlights?id=94363 The ITAT allowed the assessee's appeal, holding the reassessment proceedings under s.144 r.w.s.147 invalid for want of jurisdiction. It found that no notice under s.143(2) had been issued, which is a mandatory precondition for a valid scrutiny assessment. The ITAT applied the settled legal position that s.292BB can cure only defects in the service of a notice that has actually been issued, but cannot cure the complete absence of a s.143(2) notice. As the AO had not issued such notice, the reassessment proceedings were held to be vitiated in law and void ab initio, and the impugned assessment order was quashed in entirety. en-us Fri, 21 Nov 2025 08:42:31 +0530 Fri, 21 Nov 2025 08:42:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94363 The ITAT allowed the assessee's appeal, holding the reassessment proceedings under s.144 r.w.s.147 invalid for want of jurisdiction. It found that no notice under s.143(2) had been issued, which is a mandatory precondition for a valid scrutiny assessment. The ITAT applied the settled legal position that s.292BB can cure only defects in the service of a notice that has actually been issued, but cannot cure the complete absence of a s.143(2) notice. As the AO had not issued such notice, the reassessment proceedings were held to be vitiated in law and void ab initio, and the impugned assessment order was quashed in entirety. Highlights Income Tax Fri, 21 Nov 2025 08:42:31 +0530 https://www.taxtmi.com/highlights?id=94363