https://www.taxtmi.com/caselaws?id=791683 In reassessment proceedings, once the original return is treated as the return in response to notice under section 148 and the Assessing Officer proceeds to act on that return, issuance of notice under section 143(2) is mandatory before completing the assessment. Here, the reassessment was completed after notices under section 142(1), but no section 143(2) notice was shown to have been issued. The absence of that notice was treated as a fatal jurisdictional defect, rendering the reassessment bad in law and void ab initio. The Tribunal therefore quashed the impugned reassessment and allowed the assessee's appeal on the additional ground. en-us Wed, 08 Apr 2026 00:00:00 +0530 Fri, 15 May 2026 09:15:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791683 In reassessment proceedings, once the original return is treated as the return in response to notice under section 148 and the Assessing Officer proceeds to act on that return, issuance of notice under section 143(2) is mandatory before completing the assessment. Here, the reassessment was completed after notices under section 142(1), but no section 143(2) notice was shown to have been issued. The absence of that notice was treated as a fatal jurisdictional defect, rendering the reassessment bad in law and void ab initio. The Tribunal therefore quashed the impugned reassessment and allowed the assessee's appeal on the additional ground. Case-Laws Income Tax Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791683