https://www.taxtmi.com/caselaws?id=467741 A return filed in response to a notice under section 148 is treated as a return under section 139 for assessment purposes, so the scrutiny procedure continues to apply in reassessment proceedings. Notice under section 143(2) is therefore a mandatory jurisdictional safeguard before completing reassessment. Where the Assessing Officer omits that notice after the assessee files the return in response to reopening, the reassessment is rendered invalid and unsustainable. In view of conflicting judicial views, the construction favourable to the assessee was adopted. en-us Wed, 07 Jan 2026 00:00:00 +0530 Tue, 31 Mar 2026 16:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467741 A return filed in response to a notice under section 148 is treated as a return under section 139 for assessment purposes, so the scrutiny procedure continues to apply in reassessment proceedings. Notice under section 143(2) is therefore a mandatory jurisdictional safeguard before completing reassessment. Where the Assessing Officer omits that notice after the assessee files the return in response to reopening, the reassessment is rendered invalid and unsustainable. In view of conflicting judicial views, the construction favourable to the assessee was adopted. Case-Laws Income Tax Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467741