https://www.taxtmi.com/caselaws?id=466219 Delayed filing of a return submitted in response to a notice under notice provisions remains a valid "return of income"; consequently the assessing officer is obliged to issue a further procedural notice before framing assessment, and failure to issue such notice renders the assessment void. Reopening or reassessment initiated without issuance of the requisite procedural notice is unsustainable. Deeming provisions that cure defects in service do not cure the complete absence of a notice, and participation by the taxpayer in proceedings does not validate an assessment made without the mandatory notice requirement. en-us Tue, 30 Sep 2025 00:00:00 +0530 Thu, 29 Jan 2026 19:07:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466219 Delayed filing of a return submitted in response to a notice under notice provisions remains a valid "return of income"; consequently the assessing officer is obliged to issue a further procedural notice before framing assessment, and failure to issue such notice renders the assessment void. Reopening or reassessment initiated without issuance of the requisite procedural notice is unsustainable. Deeming provisions that cure defects in service do not cure the complete absence of a notice, and participation by the taxpayer in proceedings does not validate an assessment made without the mandatory notice requirement. Case-Laws Income Tax Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466219