If you paid tax demanded after reassessment and cannot find a section 143(2) notice, do not assume either that the notice was never served or that your payment settles the legal issue. First identify which law governs the tax year, then check the full proceeding and service record. Whether a missing notice affects your reassessment depends on the documents, procedure and stage of the case; it is not an automatic win or a question payment alone can answer.
What does a section 143(2) notice do?
Under the Income-tax Act, 1961, section 143(2) concerns scrutiny of a return: the Assessing Officer may require the taxpayer to attend or produce evidence in support of a return made under section 139 or in response to section 142(1). The Income Tax Department’s section 143(2) page reproduces that provision.
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That description does not by itself resolve what procedure applied to a particular reassessment under section 147. The issue calls for a case-specific review of the return filed in response to section 148, the notices and service record, the applicable procedural rules, and the assessment order. A notice absent from your email or portal view is not, on that fact alone, proof that it was never issued or served.
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Start with the tax period and procedural history rather than assuming that a newer law governs because you are reviewing the matter now. The Income Tax Department’s transition guidance says reassessment for a tax year beginning before 1 April 2026 remains under the Income-tax Act, 1961, and proceedings already initiated under that Act continue under it. The 2025 Act’s reassessment provisions apply to tax year 2026–27 and later.
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Check the period shown in the section 148 notice and the related records. If the documents use “assessment year” rather than “tax year,” have a tax professional confirm the relevant period and governing Act before applying a statutory rule or deadline.
What records should you check and preserve?
Download or save the records in their original form where possible. Keep copies of notices and the portal history, and note when and how each item was received. Review the complete record rather than relying only on a message inbox or a single portal screen.
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- The section 148 notice and any return filed in response, including its filing date and acknowledgement.
- Any section 143(2) notice, other reassessment notices, and details showing issue or service, such as portal proceeding history, email or SMS alerts, and available service records.
- The reassessment order and demand notice, if issued.
- The tax-payment challan, including the payment date, amount and tax head.
- Any correspondence about reopening reasons, objections, or their disposal.
Payment and notice service are separate facts. Keep the challan as proof of payment, but do not treat it as proof that a particular notice was served or as deciding whether the reassessment was valid.
What if you have not received the reasons for reopening?
The stage of the case matters. In its 14 November 2019 judgment in Commissioner of Central Excise, Haldia v. M/s. Krishna Wax (P) Ltd., the Supreme Court reproduced the procedure described in GKN Driveshafts (India) Ltd. v. Income Tax Officer: after a return is filed, the taxpayer may request the reasons for reopening; after receiving them, the taxpayer may object, and the Assessing Officer must dispose of the objections by a speaking order before proceeding with assessment. The judgment states, quoting that procedure, “The assessing officer is bound to furnish reasons within a reasonable time.”
This discussion concerns reopening reasons and objections. It does not decide every case in which a taxpayer says a section 143(2) notice is missing. Nor should you assume that the sequence can be restarted after an assessment order or payment; the available steps depend on the case’s current stage.
What should you do after paying?
- Record the case stage. Note whether you have only paid, received a demand, received a reassessment order, or taken any other procedural step. Keep the dates and documents together.
- Compare the record. Check whether a section 148 return was filed, what notices appear in the proceeding history, and whether the available service details correspond to the relevant notice and period.
- Get prompt, case-specific advice. Ask a tax professional experienced in reassessment to review the governing Act, complete notice and service record, order, payment and applicable deadlines. Do this promptly, especially if an order or demand has already been issued.
- Do not infer the outcome from payment alone. Payment does not establish notice service or settle whether the reassessment is valid. The documents and procedure need to be assessed separately.
Can a missing notice automatically cancel the reassessment?
The official statutory text and Supreme Court discussion cited here do not establish a blanket rule that every reassessment without a section 143(2) notice is automatically void. The result in an individual case depends on matters including the governing Act and procedure, whether and when a section 148 return was filed, the notice and service evidence, the assessment order, and applicable case law. A qualified adviser can assess the record and any remedy still available; no refund, cancellation or other relief should be assumed in advance.
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