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Informative

Non-issuance and Non-service of Notice u/s 143(2) Renders Reassessment Order Null and Void: ITAT

Update / Judgement Date

11 Aug 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Income TaxOther Legal Matters

The ITAT has ruled that the "non-issuance and non-service of a notice under Section 143(2)" renders a reassessment order null and void. The tribunal's decision reinforces a fundamental principle of natural justice. The ruling is a crucial reminder to tax authorities that they must follow due process.