https://www.taxtmi.com/caselaws?id=787160 Absence of a mandatory notice under section 143(2) after the assessee filed a return in response to a section 148 notice defeats the jurisdictional foundation to scrutinize that return; consequently an assessment framed under section 147 read with section 144 without issuing the statutory 143(2) notice is void ab initio. Because the assessment is thereby invalid, consequential penalty proceedings predicated on the validity of that assessment, including penalties under section 271(1)(c) and section 271F, cannot survive and are deleted. en-us Wed, 25 Feb 2026 00:00:00 +0530 Fri, 27 Feb 2026 08:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787160 Absence of a mandatory notice under section 143(2) after the assessee filed a return in response to a section 148 notice defeats the jurisdictional foundation to scrutinize that return; consequently an assessment framed under section 147 read with section 144 without issuing the statutory 143(2) notice is void ab initio. Because the assessment is thereby invalid, consequential penalty proceedings predicated on the validity of that assessment, including penalties under section 271(1)(c) and section 271F, cannot survive and are deleted. Case-Laws Income Tax Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787160