https://www.taxtmi.com/caselaws?id=471929 Reassessment proceedings require a valid notice under section 143(2) where an assessee's original return is treated, on the assessee's unrebutted request, as the return filed in response to a notice under section 148. The requirement applies after the return is adopted for reassessment under section 147. Failure to issue the notice invalidates the reassessment, rendering the assessment non est and liable to be quashed. en-us Fri, 16 Jan 2026 00:00:00 +0530 Wed, 23 Sep 2026 21:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471929 Reassessment proceedings require a valid notice under section 143(2) where an assessee's original return is treated, on the assessee's unrebutted request, as the return filed in response to a notice under section 148. The requirement applies after the return is adopted for reassessment under section 147. Failure to issue the notice invalidates the reassessment, rendering the assessment non est and liable to be quashed. Case-Laws Income Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471929