https://www.taxtmi.com/caselaws?id=784170 In reassessment proceedings, service of notice under section 143(2) after a return is filed in response to notice under section 148 is a mandatory jurisdictional requirement. Where the Revenue cannot show that such notice was issued, the reassessment is vitiated and the defect is not cured by section 292BB. The reassessment framed without the required notice was therefore held invalid and the assessment order was quashed in favour of the assessee. en-us Mon, 08 Dec 2025 00:00:00 +0530 Tue, 30 Dec 2025 09:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784170 In reassessment proceedings, service of notice under section 143(2) after a return is filed in response to notice under section 148 is a mandatory jurisdictional requirement. Where the Revenue cannot show that such notice was issued, the reassessment is vitiated and the defect is not cured by section 292BB. The reassessment framed without the required notice was therefore held invalid and the assessment order was quashed in favour of the assessee. Case-Laws Income Tax Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784170