https://www.taxtmi.com/caselaws?id=795826 Issuance of notice under Section 143(2) after a return is filed in response to a Section 148 notice is described as a mandatory jurisdictional requirement for reassessment. Treating the return as invalid for lack of e-verification does not remove that obligation. The notes state that an assessee's participation in reassessment proceedings cannot cure the absence of the statutory notice through Section 292BB. Consequently, the reassessment order was treated as vitiated and nullified for failure to issue the mandatory notice. en-us Fri, 24 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795826 Issuance of notice under Section 143(2) after a return is filed in response to a Section 148 notice is described as a mandatory jurisdictional requirement for reassessment. Treating the return as invalid for lack of e-verification does not remove that obligation. The notes state that an assessee's participation in reassessment proceedings cannot cure the absence of the statutory notice through Section 292BB. Consequently, the reassessment order was treated as vitiated and nullified for failure to issue the mandatory notice. Case-Laws Income Tax Fri, 24 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795826