https://www.taxtmi.com/caselaws?id=470427 A reassessment completed after the assessee files a return in response to reassessment proceedings requires prior issuance of notice under section 143(2). The notes state that neither the assessment order nor the appellate order recorded such notice, and reassessment was completed on the return-filing date. Absence of the mandatory notice is described as a fatal jurisdictional defect, rendering the reassessment invalid and resulting in its quashing. 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 A reassessment completed after the assessee files a return in response to reassessment proceedings requires prior issuance of notice under section 143(2). The notes state that neither the assessment order nor the appellate order recorded such notice, and reassessment was completed on the return-filing date. Absence of the mandatory notice is described as a fatal jurisdictional defect, rendering the reassessment invalid and resulting in its quashing. Case-Laws Income Tax Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470427