https://www.taxtmi.com/caselaws?id=468191 A return filed in response to a section 148 notice remains a valid return even if filed after the time stated in the notice; the delay does not render it non est, though it may attract interest consequences. Once that return is taken cognizance of and the assessment is framed on that basis, issuance of notice under section 143(2) becomes mandatory. The complete absence of that notice is a jurisdictional defect, and section 292BB does not cure such non-issuance. On that ground, the reassessment was held invalid and quashed. en-us Mon, 30 Jun 2025 00:00:00 +0530 Mon, 20 Apr 2026 14:43:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468191 A return filed in response to a section 148 notice remains a valid return even if filed after the time stated in the notice; the delay does not render it non est, though it may attract interest consequences. Once that return is taken cognizance of and the assessment is framed on that basis, issuance of notice under section 143(2) becomes mandatory. The complete absence of that notice is a jurisdictional defect, and section 292BB does not cure such non-issuance. On that ground, the reassessment was held invalid and quashed. Case-Laws Income Tax Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468191