https://www.taxtmi.com/caselaws?id=798847 A reassessment following a return furnished in response to Section 148 requires a valid notice under Section 143(2) issued after that return. A notice issued before the return cannot meet this mandatory requirement. Section 292BB may cure defects in the service, timing or manner of service of an issued notice, but cannot cure the absence of a valid post-return notice. Failure to issue the required notice is a jurisdictional defect rather than a curable procedural irregularity, rendering the reassessment invalid. en-us Tue, 01 Sep 2026 00:00:00 +0530 Sat, 12 Sep 2026 08:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798847 A reassessment following a return furnished in response to Section 148 requires a valid notice under Section 143(2) issued after that return. A notice issued before the return cannot meet this mandatory requirement. Section 292BB may cure defects in the service, timing or manner of service of an issued notice, but cannot cure the absence of a valid post-return notice. Failure to issue the required notice is a jurisdictional defect rather than a curable procedural irregularity, rendering the reassessment invalid. Case-Laws Income Tax Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798847