https://www.taxtmi.com/caselaws?id=789964 Where a return is filed in response to notice under section 148, issuance of notice under section 143(2) is mandatory before completing reassessment. The absence of that notice is a fatal procedural defect and vitiates the reassessment. Section 292BB cures only defects in service of a notice, not a complete failure to issue the notice at all, so it cannot validate an assessment made without a section 143(2) notice. The reassessment was therefore annulled for want of the mandatory notice. en-us Wed, 15 Apr 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789964 Where a return is filed in response to notice under section 148, issuance of notice under section 143(2) is mandatory before completing reassessment. The absence of that notice is a fatal procedural defect and vitiates the reassessment. Section 292BB cures only defects in service of a notice, not a complete failure to issue the notice at all, so it cannot validate an assessment made without a section 143(2) notice. The reassessment was therefore annulled for want of the mandatory notice. Case-Laws Income Tax Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789964