https://www.taxtmi.com/caselaws?id=470427 Reassessment following a return filed in response to reassessment proceedings requires issuance of a notice under section 143(2) before completion. Where neither the assessment nor appellate record shows such notice, and reassessment is completed on the date of return filing, the omission is a fatal jurisdictional defect. The reassessment is invalid and liable to be quashed. en-us Fri, 21 Feb 2025 00:00:00 +0530 Mon, 27 Jul 2026 19:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470427 Reassessment following a return filed in response to reassessment proceedings requires issuance of a notice under section 143(2) before completion. Where neither the assessment nor appellate record shows such notice, and reassessment is completed on the date of return filing, the omission is a fatal jurisdictional defect. The reassessment is invalid and liable to be quashed. Case-Laws Income Tax Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470427