https://www.taxtmi.com/caselaws?id=789052 A return filed in response to a notice under section 148 remains a valid return, even if submitted after the time mentioned in the notice, so long as assessment proceedings are still pending. Once such a return is furnished, the reassessment must follow the statutory procedure, including issue of notice under section 143(2). Failure to issue that notice is a jurisdictional defect, not a curable irregularity, and vitiates the reassessment. The reassessment framed without section 143(2) notice was therefore quashed. en-us Mon, 30 Mar 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789052 A return filed in response to a notice under section 148 remains a valid return, even if submitted after the time mentioned in the notice, so long as assessment proceedings are still pending. Once such a return is furnished, the reassessment must follow the statutory procedure, including issue of notice under section 143(2). Failure to issue that notice is a jurisdictional defect, not a curable irregularity, and vitiates the reassessment. The reassessment framed without section 143(2) notice was therefore quashed. Case-Laws Income Tax Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789052