https://www.taxtmi.com/caselaws?id=800574 Returns furnished in response to notices under section 148 issued before 1 April 2023 retain the character of returns required under section 139. The later third proviso to section 148, which denies that treatment to returns filed beyond the permitted period, does not apply to an earlier notice. Where a delayed return is filed during pending reassessment proceedings and is acted upon in computing assessed income, notice under section 143(2) remains mandatory. Non-issuance of that notice constitutes a jurisdictional defect rather than a curable procedural irregularity, rendering the reassessment invalid. en-us Wed, 23 Sep 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800574 Returns furnished in response to notices under section 148 issued before 1 April 2023 retain the character of returns required under section 139. The later third proviso to section 148, which denies that treatment to returns filed beyond the permitted period, does not apply to an earlier notice. Where a delayed return is filed during pending reassessment proceedings and is acted upon in computing assessed income, notice under section 143(2) remains mandatory. Non-issuance of that notice constitutes a jurisdictional defect rather than a curable procedural irregularity, rendering the reassessment invalid. Case-Laws Income Tax Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800574