https://www.taxtmi.com/caselaws?id=795444 Failure to issue a mandatory notice under Section 143(2) before completing reassessment renders the reassessment void and non-existent in law; participation in reassessment proceedings does not cure that omission. A valid assessment order is a necessary foundation for revisionary jurisdiction under Section 263. Accordingly, where the underlying reassessment is void, it cannot be treated as erroneous and prejudicial to the interests of the Revenue, and consequential revision proceedings lack jurisdictional foundation. en-us Tue, 14 Jul 2026 00:00:00 +0530 Wed, 22 Jul 2026 08:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795444 Failure to issue a mandatory notice under Section 143(2) before completing reassessment renders the reassessment void and non-existent in law; participation in reassessment proceedings does not cure that omission. A valid assessment order is a necessary foundation for revisionary jurisdiction under Section 263. Accordingly, where the underlying reassessment is void, it cannot be treated as erroneous and prejudicial to the interests of the Revenue, and consequential revision proceedings lack jurisdictional foundation. Case-Laws Income Tax Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795444