https://www.taxtmi.com/highlights?id=95902 In reassessment proceedings, service of notice under s. 143(2) is a jurisdictional precondition, even where the return is filed beyond the time stipulated in the s. 148 notice, since such return is to be treated as a return under s. 139. Non-service of s. 143(2) is a fatal defect and is not curable under s. 292BB. The matter was remanded to the AO to verify whether s. 143(2) was served on or before completion of assessment; if not served, the reassessment is to be treated as null and void. Appeal partly allowed for statistical purposes. - ITAT en-us Sat, 10 Jan 2026 08:25:22 +0530 Sat, 10 Jan 2026 08:25:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95902 In reassessment proceedings, service of notice under s. 143(2) is a jurisdictional precondition, even where the return is filed beyond the time stipulated in the s. 148 notice, since such return is to be treated as a return under s. 139. Non-service of s. 143(2) is a fatal defect and is not curable under s. 292BB. The matter was remanded to the AO to verify whether s. 143(2) was served on or before completion of assessment; if not served, the reassessment is to be treated as null and void. Appeal partly allowed for statistical purposes. - ITAT Highlights Income Tax Sat, 10 Jan 2026 08:25:22 +0530 https://www.taxtmi.com/highlights?id=95902