https://www.taxtmi.com/caselaws?id=792213 In reassessment proceedings, failure to issue notice under section 143(2) after notices under sections 147 and 148 was treated as a mandatory jurisdictional defect. The Tribunal held that completion of reassessment only on the basis of sections 148 and 142(1) notices, without section 143(2) scrutiny notice, rendered the reassessment void ab initio and not curable by section 292BB. Because the reassessment order was annulled, the section 271(1)(c) penalty had no independent basis and was deleted as consequential to the invalid assessment. en-us Fri, 22 May 2026 00:00:00 +0530 Mon, 25 May 2026 08:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792213 In reassessment proceedings, failure to issue notice under section 143(2) after notices under sections 147 and 148 was treated as a mandatory jurisdictional defect. The Tribunal held that completion of reassessment only on the basis of sections 148 and 142(1) notices, without section 143(2) scrutiny notice, rendered the reassessment void ab initio and not curable by section 292BB. Because the reassessment order was annulled, the section 271(1)(c) penalty had no independent basis and was deleted as consequential to the invalid assessment. Case-Laws Income Tax Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792213