https://www.taxtmi.com/caselaws?id=790188 A return filed in response to a notice under section 148 is treated as a return on record, and issuance of notice under section 143(2) becomes a mandatory jurisdictional requirement before completing reassessment. Omission of that notice is not a curable defect and goes to the root of the authority to reassess. Applying this settled position, the reassessment framed without issuing the statutory notice could not be sustained and was held void ab initio. en-us Fri, 17 Apr 2026 00:00:00 +0530 Tue, 21 Apr 2026 08:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790188 A return filed in response to a notice under section 148 is treated as a return on record, and issuance of notice under section 143(2) becomes a mandatory jurisdictional requirement before completing reassessment. Omission of that notice is not a curable defect and goes to the root of the authority to reassess. Applying this settled position, the reassessment framed without issuing the statutory notice could not be sustained and was held void ab initio. Case-Laws Income Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790188