https://www.taxtmi.com/caselaws?id=790173 Where a return is filed in response to a notice under section 148, issuance of notice under section 143(2) remains mandatory before completion of reassessment. The ITAT Delhi held that, since the record did not show any such notice before the reassessment under section 144B read with section 147, the assessment was vitiated by a jurisdictional defect. The absence of notice under section 143(2) rendered the reassessment illegal and void ab initio, so the additional ground was allowed and the reassessment was quashed in favour of the assessee. en-us Fri, 17 Oct 2025 00:00:00 +0530 Tue, 21 Apr 2026 08:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790173 Where a return is filed in response to a notice under section 148, issuance of notice under section 143(2) remains mandatory before completion of reassessment. The ITAT Delhi held that, since the record did not show any such notice before the reassessment under section 144B read with section 147, the assessment was vitiated by a jurisdictional defect. The absence of notice under section 143(2) rendered the reassessment illegal and void ab initio, so the additional ground was allowed and the reassessment was quashed in favour of the assessee. Case-Laws Income Tax Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790173