https://www.taxtmi.com/caselaws?id=795418 A notice under section 143(2) issued by the assessing officer completing an assessment under section 143(3) is a mandatory jurisdictional requirement. A notice issued by another officer does not meet that requirement where the assessing officer who completed the assessment issued none. The absence of such notice is an inherent jurisdictional defect rather than a curable procedural irregularity. Consequently, the assessment is invalid and must be quashed, and consequential proceedings are non est in law. en-us Thu, 18 Jun 2026 00:00:00 +0530 Wed, 22 Jul 2026 08:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795418 A notice under section 143(2) issued by the assessing officer completing an assessment under section 143(3) is a mandatory jurisdictional requirement. A notice issued by another officer does not meet that requirement where the assessing officer who completed the assessment issued none. The absence of such notice is an inherent jurisdictional defect rather than a curable procedural irregularity. Consequently, the assessment is invalid and must be quashed, and consequential proceedings are non est in law. Case-Laws Income Tax Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795418