https://www.taxtmi.com/caselaws?id=785069 Validity of reopening examined the requirement of issuance of notice under section 143(2) as a jurisdictional prerequisite; where assessment records and ITBA portal access were available to the appellate authority, failure to factually negate the assessees contention that no notice was issued rendered reopening invalid. The distinction between non-issuance and mere irregularity of service was emphasised, and reliance on precedent concerning irregular service was held inapplicable where issuance itself remained ambiguous; e-portal screenshots supporting non-issuance were accepted and the assessees appeal allowed. en-us Wed, 14 Jan 2026 00:00:00 +0530 Fri, 16 Jan 2026 08:03:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785069 Validity of reopening examined the requirement of issuance of notice under section 143(2) as a jurisdictional prerequisite; where assessment records and ITBA portal access were available to the appellate authority, failure to factually negate the assessees contention that no notice was issued rendered reopening invalid. The distinction between non-issuance and mere irregularity of service was emphasised, and reliance on precedent concerning irregular service was held inapplicable where issuance itself remained ambiguous; e-portal screenshots supporting non-issuance were accepted and the assessees appeal allowed. Case-Laws Income Tax Wed, 14 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785069