https://www.taxtmi.com/caselaws?id=787878 Whether an assessment framed after issuance of a reopening notice is valid when the assessing officer proceeded on a return filed in response to that notice but did not issue the mandatory notice under section 143(2). The analysis finds that verification may occur electronically or by physical ITR-V, yet the assessing officer's action on the filed return did not cure the jurisdictional omission of issuing section 143(2). Applying controlling precedents, the assessment framed without issuing the mandatory section 143(2) notice is void and the assessment is quashed in favour of the assessee. en-us Tue, 10 Mar 2026 00:00:00 +0530 Fri, 13 Mar 2026 08:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787878 Whether an assessment framed after issuance of a reopening notice is valid when the assessing officer proceeded on a return filed in response to that notice but did not issue the mandatory notice under section 143(2). The analysis finds that verification may occur electronically or by physical ITR-V, yet the assessing officer's action on the filed return did not cure the jurisdictional omission of issuing section 143(2). Applying controlling precedents, the assessment framed without issuing the mandatory section 143(2) notice is void and the assessment is quashed in favour of the assessee. Case-Laws Income Tax Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787878