https://www.taxtmi.com/caselaws?id=467264 Where an assessee filed a return in response to a notice under Section 148 and the Assessing Officer completed assessment under Section 144B read with Section 147 without issuing a subsequent notice under Section 143(2), the assessments are ineffective. The article applies the principle that issuance of the statutory Section 143(2) notice is mandatory before framing assessment on a filed return; absence of that mandatory notice renders the reassessment void ab initio and leads to quashing of the assessment in favour of the assessee. 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 Where an assessee filed a return in response to a notice under Section 148 and the Assessing Officer completed assessment under Section 144B read with Section 147 without issuing a subsequent notice under Section 143(2), the assessments are ineffective. The article applies the principle that issuance of the statutory Section 143(2) notice is mandatory before framing assessment on a filed return; absence of that mandatory notice renders the reassessment void ab initio and leads to quashing of the assessment in favour of the assessee. Case-Laws Income Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467264