https://www.taxtmi.com/caselaws?id=783135 The ITAT Delhi-AT quashed the reassessment proceedings initiated u/s 147 on the ground of non-issuance of mandatory notice u/s 143(2). The assessee demonstrated through the income-tax e-filing portal that no such notice was ever issued or served, and the Department failed to produce any contrary evidence. The Tribunal reiterated that issuance of notice u/s 143(2) is a jurisdictional requirement even in reassessment proceedings; its absence vitiates the entire reassessment. Consequently, the reassessment order was held invalid and the matter was decided in favour of the assessee. en-us Fri, 05 Dec 2025 00:00:00 +0530 Mon, 08 Dec 2025 18:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783135 The ITAT Delhi-AT quashed the reassessment proceedings initiated u/s 147 on the ground of non-issuance of mandatory notice u/s 143(2). The assessee demonstrated through the income-tax e-filing portal that no such notice was ever issued or served, and the Department failed to produce any contrary evidence. The Tribunal reiterated that issuance of notice u/s 143(2) is a jurisdictional requirement even in reassessment proceedings; its absence vitiates the entire reassessment. Consequently, the reassessment order was held invalid and the matter was decided in favour of the assessee. Case-Laws Income Tax Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783135