https://www.taxtmi.com/caselaws?id=789823 Where a return filed in response to section 148 is acted upon for framing reassessment, notice under section 143(2) is a mandatory jurisdictional prerequisite before completion of the assessment. The absence of that notice is treated as a foundational defect going to the root of jurisdiction, not a mere technical irregularity. Section 292BB cannot cure the omission because it is only a deeming provision on service of notice and does not override the statutory requirement itself. The reassessment is therefore described as void ab initio when notice under section 143(2) is not issued. en-us Thu, 19 Feb 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789823 Where a return filed in response to section 148 is acted upon for framing reassessment, notice under section 143(2) is a mandatory jurisdictional prerequisite before completion of the assessment. The absence of that notice is treated as a foundational defect going to the root of jurisdiction, not a mere technical irregularity. Section 292BB cannot cure the omission because it is only a deeming provision on service of notice and does not override the statutory requirement itself. The reassessment is therefore described as void ab initio when notice under section 143(2) is not issued. Case-Laws Income Tax Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789823