https://www.taxtmi.com/caselaws?id=792654 When a return is filed in response to notice under section 148, notice under section 143(2) is mandatory before completion of reassessment under sections 147 and 144B. The Assessing Officer acted on the return, but no section 143(2) notice was issued before framing the assessment. Applying binding jurisdictional precedent, the absence of that notice rendered the reassessment unsustainable, even where the return was treated as belated or no original return had been filed under section 139. The reassessment was therefore held invalid and void ab initio, and the addition made therein was quashed. en-us Wed, 06 May 2026 00:00:00 +0530 Mon, 01 Jun 2026 08:25:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792654 When a return is filed in response to notice under section 148, notice under section 143(2) is mandatory before completion of reassessment under sections 147 and 144B. The Assessing Officer acted on the return, but no section 143(2) notice was issued before framing the assessment. Applying binding jurisdictional precedent, the absence of that notice rendered the reassessment unsustainable, even where the return was treated as belated or no original return had been filed under section 139. The reassessment was therefore held invalid and void ab initio, and the addition made therein was quashed. Case-Laws Income Tax Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792654