https://www.taxtmi.com/caselaws?id=785780 Issuance of a notice prior to completing an assessment is a jurisdictional requirement; where a return is filed belatedly in response to an investigative notice, the assessing officer must issue the statutory notice before making an assessment. The absence of any material proving service of that notice renders assessments completed without it invalid. Consequently, assessments framed without issuing the mandatory notice are quashed and appeals by the taxpayer are to be allowed where no notice was served. en-us Fri, 19 Dec 2025 00:00:00 +0530 Sat, 31 Jan 2026 08:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785780 Issuance of a notice prior to completing an assessment is a jurisdictional requirement; where a return is filed belatedly in response to an investigative notice, the assessing officer must issue the statutory notice before making an assessment. The absence of any material proving service of that notice renders assessments completed without it invalid. Consequently, assessments framed without issuing the mandatory notice are quashed and appeals by the taxpayer are to be allowed where no notice was served. Case-Laws Income Tax Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785780