https://www.taxtmi.com/caselaws?id=797935 Returns filed in response to a reopening notice after the stipulated period may be treated as invalid, limiting challenges based on subsequent procedural requirements. Reassessment is not invalidated for alleged non-issuance or non-service of a notice under Section 143(2) where the taxpayer acknowledged issuance of statutory notices, participated in the proceedings, and Section 292BB applies. A typographical error concerning the assessment year does not alter that position. The requirement to dispose of reopening objections through a separate speaking order does not apply where the return responding to the reopening notice was filed after the permitted time. The merits addition remains unaffected where it is not contested. en-us Mon, 13 Jul 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797935 Returns filed in response to a reopening notice after the stipulated period may be treated as invalid, limiting challenges based on subsequent procedural requirements. Reassessment is not invalidated for alleged non-issuance or non-service of a notice under Section 143(2) where the taxpayer acknowledged issuance of statutory notices, participated in the proceedings, and Section 292BB applies. A typographical error concerning the assessment year does not alter that position. The requirement to dispose of reopening objections through a separate speaking order does not apply where the return responding to the reopening notice was filed after the permitted time. The merits addition remains unaffected where it is not contested. Case-Laws Income Tax Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797935