https://www.taxtmi.com/caselaws?id=785128 Validity of reassessment focused on whether reassessment could be framed without issuing a notice under section 143(2) and whether a belated return can be treated as non est. Tribunal reasoned that a belated return filed before completion of assessment cannot be treated as non est, making the assessing officer's framing of assessment without issuing the statutory notice improper. Consequently reassessment conducted without issuing the requisite notice was held to be without jurisdiction and was quashed, with reliance placed on relevant High Court precedents. en-us Wed, 14 Jan 2026 00:00:00 +0530 Sat, 17 Jan 2026 08:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785128 Validity of reassessment focused on whether reassessment could be framed without issuing a notice under section 143(2) and whether a belated return can be treated as non est. Tribunal reasoned that a belated return filed before completion of assessment cannot be treated as non est, making the assessing officer's framing of assessment without issuing the statutory notice improper. Consequently reassessment conducted without issuing the requisite notice was held to be without jurisdiction and was quashed, with reliance placed on relevant High Court precedents. Case-Laws Income Tax Wed, 14 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785128