https://www.taxtmi.com/caselaws?id=785351 Return filed in response to a notice under section 142(1) is valid and the assessing officer is statutorily obliged to issue a notice under section 143(2) before framing assessment; omission to issue that mandatory notice deprives the assessing officer of jurisdiction and renders the assessment void. Consequently, any penalty under section 271B predicated on the quashed assessment also fails and must be deleted. The decision applies binding precedent and invokes the maxim sublato fundamento cadit opus to justify striking down consequential proceedings. en-us Mon, 01 Dec 2025 00:00:00 +0530 Thu, 22 Jan 2026 08:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785351 Return filed in response to a notice under section 142(1) is valid and the assessing officer is statutorily obliged to issue a notice under section 143(2) before framing assessment; omission to issue that mandatory notice deprives the assessing officer of jurisdiction and renders the assessment void. Consequently, any penalty under section 271B predicated on the quashed assessment also fails and must be deleted. The decision applies binding precedent and invokes the maxim sublato fundamento cadit opus to justify striking down consequential proceedings. Case-Laws Income Tax Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785351