https://www.taxtmi.com/caselaws?id=465186 The ITAT Delhi (AT) held that the reassessment order was invalid and void as the AO failed to issue mandatory notice under s.143(2) after the assessee filed a return in response to notice under s.148. Relying on binding HC precedent, the Tribunal ruled that this omission is a jurisdictional defect, not a curable irregularity under s.292BB. Consequently, the reassessment proceedings were held to be vitiated in law and treated as a nullity, leading to dismissal of the Revenue's appeal. en-us Thu, 08 May 2025 00:00:00 +0530 Wed, 10 Dec 2025 08:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465186 The ITAT Delhi (AT) held that the reassessment order was invalid and void as the AO failed to issue mandatory notice under s.143(2) after the assessee filed a return in response to notice under s.148. Relying on binding HC precedent, the Tribunal ruled that this omission is a jurisdictional defect, not a curable irregularity under s.292BB. Consequently, the reassessment proceedings were held to be vitiated in law and treated as a nullity, leading to dismissal of the Revenue's appeal. Case-Laws Income Tax Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465186