https://www.taxtmi.com/caselaws?id=790041 Notice under section 143(2) is mandatory where a return is taken up for scrutiny in reassessment or regular assessment proceedings, and its complete omission creates a jurisdictional defect. The text further states that section 292BB cures only defects in service of notice, not the absence of issuance itself. On that basis, a reassessment framed under sections 147 and 144 without issuing notice under section 143(2) cannot be sustained and is treated as invalid in law. en-us Tue, 24 Mar 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790041 Notice under section 143(2) is mandatory where a return is taken up for scrutiny in reassessment or regular assessment proceedings, and its complete omission creates a jurisdictional defect. The text further states that section 292BB cures only defects in service of notice, not the absence of issuance itself. On that basis, a reassessment framed under sections 147 and 144 without issuing notice under section 143(2) cannot be sustained and is treated as invalid in law. Case-Laws Income Tax Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790041