https://www.taxtmi.com/caselaws?id=469984 Where a return is filed in response to a notice under section 148 of the Income-tax Act, issuance of notice under section 143(2) before framing reassessment is mandatory. The absence of that notice was treated as a fatal jurisdictional defect, and the reassessment was held void ab initio. The fact that the return was filed beyond the time mentioned in the section 148 notice did not cure the non-compliance or sustain the assessment. The reassessment was therefore quashed in favour of the assessee. en-us Fri, 20 Mar 2026 00:00:00 +0530 Fri, 10 Jul 2026 22:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469984 Where a return is filed in response to a notice under section 148 of the Income-tax Act, issuance of notice under section 143(2) before framing reassessment is mandatory. The absence of that notice was treated as a fatal jurisdictional defect, and the reassessment was held void ab initio. The fact that the return was filed beyond the time mentioned in the section 148 notice did not cure the non-compliance or sustain the assessment. The reassessment was therefore quashed in favour of the assessee. Case-Laws Income Tax Fri, 20 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469984