https://www.taxtmi.com/caselaws?id=795057 A notice under section 143(2) issued before the return of income is non est and cannot confer jurisdiction for scrutiny assessment under section 143(3). As no valid notice was issued after the return, the assessment was void from inception; section 292BB could cure defects in service but not the complete absence of a valid statutory notice. The search-year assessment was therefore annulled. The remaining appeals, dismissed ex parte owing to the taxpayer's age, medical and personal circumstances and Covid-19 disruption, were restored for fresh first-appellate adjudication, subject to cooperation and costs. en-us Fri, 27 Mar 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795057 A notice under section 143(2) issued before the return of income is non est and cannot confer jurisdiction for scrutiny assessment under section 143(3). As no valid notice was issued after the return, the assessment was void from inception; section 292BB could cure defects in service but not the complete absence of a valid statutory notice. The search-year assessment was therefore annulled. The remaining appeals, dismissed ex parte owing to the taxpayer's age, medical and personal circumstances and Covid-19 disruption, were restored for fresh first-appellate adjudication, subject to cooperation and costs. Case-Laws Income Tax Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795057