Section 143(2) is a mandatory requirement, and failure to comply with it renders the reassessment...

Section 143(2) is a mandatory requirement, and failure to comply with it renders the reassessment proceedings invalid. The High Court has consistently held that Section 143(2) must be mandatorily complied with in reassessment actions. Section 292BB cannot cure the complete absence of notice u/s 143(2) as it only applies to defects in the manner of service, not the absence of notice itself. Consequently, the reassessment action is liable to be quashed due to the failure to comply with the mandatory requirement of issuing notice u/s 143(2). .....

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