https://www.taxtmi.com/caselaws?id=789489 Where an assessment is reworked only in consequence of a revisionary order under section 263 and remains confined to the issues identified by the revisional authority, the original valid notice under section 143(2) continues to suffice and no fresh notice is required. Proceedings under section 263 are treated as a continuation of the original assessment and do not amount to a fresh plenary assessment or reassessment requiring a new return. Decisions relating to block assessment or search-related proceedings are not applicable in this setting. The practical effect is that an assessment under section 143(3) read with section 263 is not invalid merely because no new section 143(2) notice was issued. en-us Wed, 01 Apr 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789489 Where an assessment is reworked only in consequence of a revisionary order under section 263 and remains confined to the issues identified by the revisional authority, the original valid notice under section 143(2) continues to suffice and no fresh notice is required. Proceedings under section 263 are treated as a continuation of the original assessment and do not amount to a fresh plenary assessment or reassessment requiring a new return. Decisions relating to block assessment or search-related proceedings are not applicable in this setting. The practical effect is that an assessment under section 143(3) read with section 263 is not invalid merely because no new section 143(2) notice was issued. Case-Laws Income Tax Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789489