Issuance of notice under income tax assessment when return filed belatedly: failure invalidates assessment, quashing relief.

Issuance of notice under income tax assessment when return filed belatedly: failure invalidates assessment, quashing relief. https://www.taxtmi.com/highlights?id=96477 Issuance of a notice under section 143(2) is a jurisdictional requirement where a return is filed belatedly in response to an inquiry; absence of that notice renders any assessment completed under section 144 void. The tribunal found no material proving service of the mandatory notice and, following existing precedent, held the assessment without such notice invalid and quashed the assessment order, allowing the taxpayer's appeal. en-us Sat, 31 Jan 2026 08:55:17 +0530 Sat, 31 Jan 2026 08:55:19 +0530 TaxTMI RSS Generator Issuance of notice under income tax assessment when return filed belatedly: failure invalidates assessment, quashing relief. https://www.taxtmi.com/highlights?id=96477 Issuance of a notice under section 143(2) is a jurisdictional requirement where a return is filed belatedly in response to an inquiry; absence of that notice renders any assessment completed under section 144 void. The tribunal found no material proving service of the mandatory notice and, following existing precedent, held the assessment without such notice invalid and quashed the assessment order, allowing the taxpayer's appeal. Highlights Income Tax Sat, 31 Jan 2026 08:55:17 +0530 https://www.taxtmi.com/highlights?id=96477