https://www.taxtmi.com/caselaws?id=466127 Validity of reopening and framing of assessment is addressed: a belated return filed after the time specified in the notice under reopening provisions cannot be treated as a non est return, and the assessing officer remains obliged to issue the mandatory notice under the assessment procedure before framing an assessment; failure to issue that notice renders an assessment framed under summary provisions liable to be quashed. Cited appellate and high court authorities support treating belated returns as valid for triggering notice obligations, and the assessment made without issuing the mandatory notice was held illegal and annulled. en-us Fri, 28 Feb 2025 00:00:00 +0530 Thu, 22 Jan 2026 12:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466127 Validity of reopening and framing of assessment is addressed: a belated return filed after the time specified in the notice under reopening provisions cannot be treated as a non est return, and the assessing officer remains obliged to issue the mandatory notice under the assessment procedure before framing an assessment; failure to issue that notice renders an assessment framed under summary provisions liable to be quashed. Cited appellate and high court authorities support treating belated returns as valid for triggering notice obligations, and the assessment made without issuing the mandatory notice was held illegal and annulled. Case-Laws Income Tax Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466127