https://www.taxtmi.com/caselaws?id=784703 In reassessment proceedings under s.148, the dominant issue was whether non-service of notice under s.143(2) vitiates the assessment and whether the defect is curable under s.292BB. The Tribunal held that a return filed in response to s.148, even if belated, is to be treated as a return under s.139, making issuance and service of s.143(2) a jurisdictional prerequisite; relying on SC precedent, non-service is a fatal defect not curable by s.292BB. The matter was remanded to the AO to verify service; if s.143(2) was not served before completion, the assessment must be declared null and void, and the appeal was partly allowed for statistical purposes. en-us Mon, 01 Dec 2025 00:00:00 +0530 Sat, 10 Jan 2026 08:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784703 In reassessment proceedings under s.148, the dominant issue was whether non-service of notice under s.143(2) vitiates the assessment and whether the defect is curable under s.292BB. The Tribunal held that a return filed in response to s.148, even if belated, is to be treated as a return under s.139, making issuance and service of s.143(2) a jurisdictional prerequisite; relying on SC precedent, non-service is a fatal defect not curable by s.292BB. The matter was remanded to the AO to verify service; if s.143(2) was not served before completion, the assessment must be declared null and void, and the appeal was partly allowed for statistical purposes. Case-Laws Income Tax Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784703