https://www.taxtmi.com/caselaws?id=798000 Reassessment jurisdiction requires service of notice under section 143(2) where the Assessing Officer has taken cognisance of the return and proposes additions beyond returned income. Service of notice under section 148 and notices under section 142(1) does not substitute for the mandatory scrutiny notice. Completion of assessment under section 144 cannot cure the absence of this jurisdictional requirement. Consequently, reassessment completed without a valid notice under section 143(2) is void from inception and cannot be sustained. en-us Wed, 05 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798000 Reassessment jurisdiction requires service of notice under section 143(2) where the Assessing Officer has taken cognisance of the return and proposes additions beyond returned income. Service of notice under section 148 and notices under section 142(1) does not substitute for the mandatory scrutiny notice. Completion of assessment under section 144 cannot cure the absence of this jurisdictional requirement. Consequently, reassessment completed without a valid notice under section 143(2) is void from inception and cannot be sustained. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798000