https://www.taxtmi.com/caselaws?id=798465 Reassessment proceedings require communication of the recorded reasons to the assessee and valid service of the mandatory notice under section 143(2). Where the assessee requests the reasons after responding to the reassessment notice, dispatch alone is insufficient if the reasons and notice are returned unserved. Available addresses in departmental records, including prior use of affixture, must be considered for effective service. Failure to furnish the recorded reasons and serve notice under section 143(2) renders a reassessment under sections 144 and 147 invalid and void from inception. en-us Wed, 12 Aug 2026 00:00:00 +0530 Tue, 08 Sep 2026 08:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798465 Reassessment proceedings require communication of the recorded reasons to the assessee and valid service of the mandatory notice under section 143(2). Where the assessee requests the reasons after responding to the reassessment notice, dispatch alone is insufficient if the reasons and notice are returned unserved. Available addresses in departmental records, including prior use of affixture, must be considered for effective service. Failure to furnish the recorded reasons and serve notice under section 143(2) renders a reassessment under sections 144 and 147 invalid and void from inception. Case-Laws Income Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798465