https://www.taxtmi.com/caselaws?id=471486 A valid revised return under section 139(5) substitutes the original return and becomes the final return for assessment. Since notice under section 143(2) is return-specific, an assessment under section 143(3) must be preceded by a notice issued in respect of the revised return relied on for assessment. A notice issued for the original return does not meet this requirement once a valid revised return has been filed and accepted. Failure to issue a fresh notice is an incurable jurisdictional defect, rendering the assessment without jurisdiction and invalid. en-us Mon, 26 Feb 2024 00:00:00 +0530 Sat, 05 Sep 2026 10:37:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471486 A valid revised return under section 139(5) substitutes the original return and becomes the final return for assessment. Since notice under section 143(2) is return-specific, an assessment under section 143(3) must be preceded by a notice issued in respect of the revised return relied on for assessment. A notice issued for the original return does not meet this requirement once a valid revised return has been filed and accepted. Failure to issue a fresh notice is an incurable jurisdictional defect, rendering the assessment without jurisdiction and invalid. Case-Laws Income Tax Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471486