https://www.taxtmi.com/caselaws?id=794412 Notice under section 143(2) was treated as mandatory before completing reassessment under section 147; where the assessment records did not show service of such notice, the reassessment was held without jurisdiction. Draft assessment orders were also held invalid where they were accompanied by demand notices, tax computation and penalty proceedings, because section 144C requires a staged draft-order process before any final demand can arise. The combined failure to follow these jurisdictional steps rendered the assessment orders void, with the consequential demand and penalty proceedings unable to survive. en-us Tue, 30 Jun 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794412 Notice under section 143(2) was treated as mandatory before completing reassessment under section 147; where the assessment records did not show service of such notice, the reassessment was held without jurisdiction. Draft assessment orders were also held invalid where they were accompanied by demand notices, tax computation and penalty proceedings, because section 144C requires a staged draft-order process before any final demand can arise. The combined failure to follow these jurisdictional steps rendered the assessment orders void, with the consequential demand and penalty proceedings unable to survive. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794412