https://www.taxtmi.com/caselaws?id=783624 Where no return is filed in response to notice under section 148, failure to issue notice under section 143(2) does not invalidate the reassessment. Professional receipts are not taxable in the year merely because they appear in Form 26AS if the assessee consistently follows the cash basis of accounting and the income was actually received and offered in a later year. A deduction claimed under Chapter VI-A cannot be denied in reassessment when it had been allowed in the original assessment and supporting material was already on record. The reassessment was sustained on the jurisdictional objection, but the addition for professional receipts was deleted and the Chapter VI-A deduction was allowed. en-us Wed, 10 Dec 2025 00:00:00 +0530 Fri, 19 Dec 2025 08:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783624 Where no return is filed in response to notice under section 148, failure to issue notice under section 143(2) does not invalidate the reassessment. Professional receipts are not taxable in the year merely because they appear in Form 26AS if the assessee consistently follows the cash basis of accounting and the income was actually received and offered in a later year. A deduction claimed under Chapter VI-A cannot be denied in reassessment when it had been allowed in the original assessment and supporting material was already on record. The reassessment was sustained on the jurisdictional objection, but the addition for professional receipts was deleted and the Chapter VI-A deduction was allowed. Case-Laws Income Tax Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783624