https://www.taxtmi.com/caselaws?id=793351 Once an assessee files a return in response to notice under section 148, the Assessing Officer must follow the reassessment procedure, including issuance of notice under section 143(2). A belated return cannot be treated as non est so as to dispense with this jurisdictional requirement, and failure to issue the notice is not a curable irregularity. On the facts noted, the reassessment completed without section 143(2) notice was held invalid and void ab initio. en-us Thu, 04 Jun 2026 00:00:00 +0530 Sat, 13 Jun 2026 08:36:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793351 Once an assessee files a return in response to notice under section 148, the Assessing Officer must follow the reassessment procedure, including issuance of notice under section 143(2). A belated return cannot be treated as non est so as to dispense with this jurisdictional requirement, and failure to issue the notice is not a curable irregularity. On the facts noted, the reassessment completed without section 143(2) notice was held invalid and void ab initio. Case-Laws Income Tax Thu, 04 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793351