Commissioner Of Income Tax vs Laxman Das Khandelwal

The Supreme Court upheld the decision of the Income Tax Appellate Tribunal, which quashed the reassessment proceedings due to the absence of notice under Section 143(2) of the Income Tax Act, 1961. The Court reiterated that non-issuance of such notice is a statutory requirement and constitutes a non-curable defect, referencing the precedent set in 'ACIT v. Hotel Blue Moon' (2010) 321 ITR 362. The Court affirmed that the assessment was invalid as it lacked jurisdiction, leading to the dismissal of the Revenue's appeal.