https://www.taxtmi.com/caselaws?id=467264 Issuance of notice under Section 143(2) is mandatory where an assessee files a return in response to a notice under Section 148. An assessment or reassessment under Sections 144B and 147 cannot validly proceed without that notice when the return has been acted upon for computing income. Failure to issue the required notice vitiates the reassessment and renders it void from inception, requiring it to be quashed. en-us Wed, 30 Jul 2025 00:00:00 +0530 Wed, 11 Mar 2026 15:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467264 Issuance of notice under Section 143(2) is mandatory where an assessee files a return in response to a notice under Section 148. An assessment or reassessment under Sections 144B and 147 cannot validly proceed without that notice when the return has been acted upon for computing income. Failure to issue the required notice vitiates the reassessment and renders it void from inception, requiring it to be quashed. Case-Laws Income Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467264