https://www.taxtmi.com/caselaws?id=800801 Reassessment requires issuance and service of a notice under section 143(2) where an assessee elects to treat its original return as the return filed in response to a section 148 notice. That election makes the earlier return operative for reassessment from the date of communication. Complete absence of the mandatory scrutiny notice invalidates the reassessment and leaves additions unnecessary for merits adjudication. An unsigned or improperly verified election is a curable defect under section 292B; without an opportunity to rectify it, the defect neither renders the return non est nor cures the jurisdictional failure. en-us Wed, 30 Sep 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800801 Reassessment requires issuance and service of a notice under section 143(2) where an assessee elects to treat its original return as the return filed in response to a section 148 notice. That election makes the earlier return operative for reassessment from the date of communication. Complete absence of the mandatory scrutiny notice invalidates the reassessment and leaves additions unnecessary for merits adjudication. An unsigned or improperly verified election is a curable defect under section 292B; without an opportunity to rectify it, the defect neither renders the return non est nor cures the jurisdictional failure. Case-Laws Income Tax Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800801