https://www.taxtmi.com/caselaws?id=790890 Non-issuance of notice under section 143(2) did not vitiate the assessment where no return was filed in time, repeated notices under section 142(1) were ignored, and the Assessing Officer lawfully completed a best judgment assessment under section 144. The belated return filed at the verge of limitation did not revive the scrutiny process or require a fresh notice under section 143(2), because scrutiny under that provision operates only after a valid return is taken up for examination. The assessment was therefore sustained and the assessee's challenge failed. en-us Fri, 17 Apr 2026 00:00:00 +0530 Sat, 02 May 2026 07:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790890 Non-issuance of notice under section 143(2) did not vitiate the assessment where no return was filed in time, repeated notices under section 142(1) were ignored, and the Assessing Officer lawfully completed a best judgment assessment under section 144. The belated return filed at the verge of limitation did not revive the scrutiny process or require a fresh notice under section 143(2), because scrutiny under that provision operates only after a valid return is taken up for examination. The assessment was therefore sustained and the assessee's challenge failed. Case-Laws Income Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790890