https://www.taxtmi.com/caselaws?id=791086 Where a return is filed in response to a reopening notice under section 148, issuance of notice under section 143(2) remains mandatory before completion of reassessment, even if the return is belated. The Tribunal treated non-issuance of that notice as a jurisdictional defect that invalidates the reassessment. It also noted that section 292BB does not cure the complete omission to issue the mandatory notice, as that provision addresses only defects in service and not absence of issuance. The reassessment was therefore held invalid for want of section 143(2) notice. en-us Tue, 13 Jan 2026 00:00:00 +0530 Tue, 05 May 2026 11:08:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791086 Where a return is filed in response to a reopening notice under section 148, issuance of notice under section 143(2) remains mandatory before completion of reassessment, even if the return is belated. The Tribunal treated non-issuance of that notice as a jurisdictional defect that invalidates the reassessment. It also noted that section 292BB does not cure the complete omission to issue the mandatory notice, as that provision addresses only defects in service and not absence of issuance. The reassessment was therefore held invalid for want of section 143(2) notice. Case-Laws Income Tax Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791086