https://www.taxtmi.com/caselaws?id=788981 In reassessment proceedings, once the assessee files a return in response to notice under section 148, issuance of notice under section 143(2) remains a mandatory jurisdictional requirement before completing the assessment to the assessee's detriment. Delay in filing the return does not dispense with that obligation. Section 292BB cures defects in service only where a notice has actually been issued; it does not cure complete non-issuance. As no notice under section 143(2) was issued before the reassessment order, the reassessment was held to suffer from a jurisdictional defect and was annulled in favour of the assessee. en-us Mon, 30 Mar 2026 00:00:00 +0530 Wed, 01 Apr 2026 07:51:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788981 In reassessment proceedings, once the assessee files a return in response to notice under section 148, issuance of notice under section 143(2) remains a mandatory jurisdictional requirement before completing the assessment to the assessee's detriment. Delay in filing the return does not dispense with that obligation. Section 292BB cures defects in service only where a notice has actually been issued; it does not cure complete non-issuance. As no notice under section 143(2) was issued before the reassessment order, the reassessment was held to suffer from a jurisdictional defect and was annulled in favour of the assessee. Case-Laws Income Tax Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788981