Section 143(2) Notice is Compulsory Once Return is Filed in Reassessment: Patna High Court in Vandana Kumari Vs PCIT

Background of the Dispute

In Vandana Kumari Vs PCIT (Patna High Court), the Patna High Court examined the legality of reassessment proceedings initiated for Assessment Year 2014-15 under the Income Tax Act 1961. The assessee had invoked the writ jurisdiction of the Court to challenge the entire reassessment, including the consequential assessment order and appellate order, primarily on the ground that no notice under Section 143(2) was ever issued after she filed a return in response to reassessment proceedings.

The writ petition (Civil Writ Jurisdiction Case No. 2330 of 2025) was decided on 11/09/2026, and the Court ultimately allowed the writ and set aside the impugned proceedings and orders.

Reliefs Sought by the Assessee

The assessee approached the High Court seeking multiple writs and directions, including:

  • A writ to restrain the Income-tax authorities from exercising jurisdiction contrary to law and principles of natural justice where jurisdictional defects are apparent.
  • A writ of Certiorari to quash the notice issued under Section 148 dated 28/03/2021, alleging absence of valid sanction under Section 151.
  • Quashing of the assessment order and demand notice under Section 156, on the ground that reassessment under Section 147 read with Section 144 and Section 144B had been completed without serving mandatory notice under Section 143(2).
  • A further challenge to the resort to Section 144 (best judgment assessment) instead of completing assessment under Section 143(3), contending that the statutory conditions for invoking Section 144 were not satisfied.
  • Quashing of the appellate order under Section 250, passed ex parte, on the contention that the foundational assessment order itself was without jurisdiction.
  • Any other appropriate writs or directions deemed fit by the Court.

The central and decisive issue ultimately crystallised around the non-issuance of notice under Section 143(2) after the assessee had furnished a return during reassessment proceedings.

Factual Matrix

Original Return and Reassessment Notice

  • The assessee had filed her original return of income for AY 2014-15 under Section 139(1) of the Income Tax Act 1961.
  • Subsequently, the Assessing Officer issued a notice dated 28.03.2021 under Section 148, requiring the assessee to file a fresh return of income within 30 days of the notice.
  • This notice under Section 148 (Annexure ‘P/1’ to the writ petition) initiated reassessment proceedings under Section 147.

Response to the Section 148 Notice and Section 142(1) Proceedings

  • The assessee did not file the return within the 30-day period mentioned in the Section 148 notice.
  • Thereafter, a notice under Section 142(1) was issued (Annexure ‘P/2’), calling upon the assessee to furnish specified accounts and documents. The notice also provided an opportunity to submit information in the manner laid down under Rule 14 of the Income Tax Rules 1962 by 01.09.2021 at 11:00 AM.
  • It was admitted by both sides that the assessee filed her return for AY 2014-15 on 28.08.2021 in connection with the reassessment proceedings initiated by Annexure ‘P/1’.