https://www.taxtmi.com/caselaws?id=794795 Where a return filed in response to a notice under section 148 is relied upon by the Assessing Officer, it is treated as a return under section 139 and notice under section 143(2) becomes mandatory before completing reassessment. The record showed no issuance of such notice, and the assessee's explanation that the return was later e-verified was not rebutted. As the Revenue also failed to dislodge the factual position on notice, the reassessment was held unsustainable in law and ab initio void for want of section 143(2) notice. en-us Mon, 06 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794795 Where a return filed in response to a notice under section 148 is relied upon by the Assessing Officer, it is treated as a return under section 139 and notice under section 143(2) becomes mandatory before completing reassessment. The record showed no issuance of such notice, and the assessee's explanation that the return was later e-verified was not rebutted. As the Revenue also failed to dislodge the factual position on notice, the reassessment was held unsustainable in law and ab initio void for want of section 143(2) notice. Case-Laws Income Tax Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794795