Reassessment Quashed | Time-Barred S. 143(2) Notice Invalidates Jurisdiction; S. 292BB Can’t Cure Defect: ITAT

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Reassessment Quashed | Time-Barred S. 143(2) Notice Invalidates Jurisdiction; S. 292BB Can’t Cure Defect: ITAT

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Published on

27/03/2026

By Mariya Paliwala

Reassessment Quashed | Time-Barred S. 143(2) Notice Invalidates Jurisdiction; S. 292BB Can’t Cure Defect: ITAT

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The Income Tax Appellate Tribunal (ITAT), Visakhapatnam Bench has held that the reassessment proceedings were vitiated due to failure of the Assessing Officer to issue a valid notice under section 143(2) within the prescribed time limit, thereby rendering the assumption of jurisdiction invalid. The bench of Ravish Sood (Judicial Member) and Omkareshwar Chidara (Accountant Member)…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Reassessment Quashed | Time-Barred S. 143(2) Notice Invalidates Jurisdiction; S. 292BB Can’t Cure Defect: ITAT

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