https://www.taxtmi.com/caselaws?id=790175 Where a return is filed in response to a notice under section 148, reassessment under sections 144B and 147 cannot be completed without issuing notice under section 143(2). The absence of that notice is treated as a jurisdictional defect, and proceeding under section 144 does not cure the defect. On that reasoning, the reassessment is vitiated, void ab initio, and bad in law, with relief following in favour of the assessee. en-us Wed, 14 Jan 2026 00:00:00 +0530 Tue, 21 Apr 2026 08:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790175 Where a return is filed in response to a notice under section 148, reassessment under sections 144B and 147 cannot be completed without issuing notice under section 143(2). The absence of that notice is treated as a jurisdictional defect, and proceeding under section 144 does not cure the defect. On that reasoning, the reassessment is vitiated, void ab initio, and bad in law, with relief following in favour of the assessee. Case-Laws Income Tax Wed, 14 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790175