https://www.taxtmi.com/highlights?id=105609 Notice under section 143(2) is mandatory for reassessment under sections 147 and 143(3), as it enables the assessee to substantiate the return with evidence. Section 292BB deems service only where a notice has actually been issued; it cannot cure complete non-issuance, and participation in proceedings cannot confer jurisdiction to assess without the notice. Treating an earlier return as the return in response to a section 148 notice does not remove the requirement. Nor can an information-gathering letter under section 142(1) substitute for the mandatory scrutiny notice. Complete non-issuance vitiates the reassessment proceedings. en-us Fri, 30 Oct 2026 09:44:50 +0530 Fri, 30 Oct 2026 09:44:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105609 Notice under section 143(2) is mandatory for reassessment under sections 147 and 143(3), as it enables the assessee to substantiate the return with evidence. Section 292BB deems service only where a notice has actually been issued; it cannot cure complete non-issuance, and participation in proceedings cannot confer jurisdiction to assess without the notice. Treating an earlier return as the return in response to a section 148 notice does not remove the requirement. Nor can an information-gathering letter under section 142(1) substitute for the mandatory scrutiny notice. Complete non-issuance vitiates the reassessment proceedings. Highlights Income Tax Fri, 30 Oct 2026 09:44:50 +0530 https://www.taxtmi.com/highlights?id=105609