https://www.taxtmi.com/caselaws?id=783434 The Tribunal allowed the assessee's appeal and quashed the reassessment framed u/s 147 r.w.s. 144/144B as invalid. It held that once the assessee, in response to notice u/s 148, informed the AO that the original return filed u/s 139(1) be treated as the return in compliance and furnished its acknowledgement, the AO was mandatorily required to issue notice u/s 143(2). Non-issuance of such notice was held to be a fatal jurisdictional defect, rendering the reassessment order a nullity in law. en-us Thu, 11 Dec 2025 00:00:00 +0530 Tue, 16 Dec 2025 08:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783434 The Tribunal allowed the assessee's appeal and quashed the reassessment framed u/s 147 r.w.s. 144/144B as invalid. It held that once the assessee, in response to notice u/s 148, informed the AO that the original return filed u/s 139(1) be treated as the return in compliance and furnished its acknowledgement, the AO was mandatorily required to issue notice u/s 143(2). Non-issuance of such notice was held to be a fatal jurisdictional defect, rendering the reassessment order a nullity in law. Case-Laws Income Tax Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783434