https://www.taxtmi.com/caselaws?id=469324 A reassessment initiated after a return is filed in response to section 148 is jurisdictionally invalid if no notice under section 143(2) is issued. The text states that service of section 143(2) notice after the return is mandatory, and its omission creates a defect that section 292BB does not cure. On the stated record, the absence of notice was treated as admitted, so the reassessment proceedings and reassessment order were void ab initio and the objection on that ground succeeded. en-us Wed, 05 Mar 2025 00:00:00 +0530 Sat, 13 Jun 2026 21:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469324 A reassessment initiated after a return is filed in response to section 148 is jurisdictionally invalid if no notice under section 143(2) is issued. The text states that service of section 143(2) notice after the return is mandatory, and its omission creates a defect that section 292BB does not cure. On the stated record, the absence of notice was treated as admitted, so the reassessment proceedings and reassessment order were void ab initio and the objection on that ground succeeded. Case-Laws Income Tax Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469324