https://www.taxtmi.com/caselaws?id=793652 Reassessment completed without issuance of the mandatory notice under section 143(2) was held invalid and a nullity, because section 292BB cures defects in service but does not dispense with the statutory requirement to issue the notice. On that footing, the reassessment could not support revisionary action under section 263, and the defect could be raised even in collateral or consequential proceedings. The Tribunal accepted the additional ground as a pure question of law arising from the record and treated the reassessment and the revision based on it as unsustainable in law. en-us Tue, 16 Jun 2026 00:00:00 +0530 Sat, 20 Jun 2026 08:04:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793652 Reassessment completed without issuance of the mandatory notice under section 143(2) was held invalid and a nullity, because section 292BB cures defects in service but does not dispense with the statutory requirement to issue the notice. On that footing, the reassessment could not support revisionary action under section 263, and the defect could be raised even in collateral or consequential proceedings. The Tribunal accepted the additional ground as a pure question of law arising from the record and treated the reassessment and the revision based on it as unsustainable in law. Case-Laws Income Tax Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793652