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Paying tax demanded after reassessment does not by itself prove that a section 143(2) notice was served, decide whether the reassessment is valid, or establish that you gave up a challenge. First check which law applies, whether you filed a return in response to the section 148 notice, and the Department’s complete notice and service record. The legal effect of a missing notice depends on those details and on how far the proceeding has progressed.
What a section 143(2) notice does—and what its absence does not prove
Under the Income-tax Act, 1961, section 143(2) concerns scrutiny of a return: where a return has been made under section 139 or in response to section 142(1), the Assessing Officer may serve a notice requiring the taxpayer to attend or provide evidence in support of the return. The Income Tax Department’s official “Section – 143(2)” page reproduces that provision.
A reassessment commonly involves a separate notice under section 148. Do not treat a section 148 notice and a section 143(2) notice as interchangeable; establish which notices were issued, for which return and proceeding, and whether they were served. Not seeing a 143(2) notice in an email inbox or portal view is a reason to check the record, not proof on its own that no notice was issued or served.
Nor does the absence of a notice automatically establish that every reassessment is invalid. The statutory text, the return filed, the procedural version governing the case, service evidence, the assessment order and applicable case law all matter. The Supreme Court decision discussed below addresses reopening reasons and objections; it does not decide every missing-section-143(2) situation.
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Confirm which Act governs your reassessment
The relevant law depends on the tax year and procedural history. The Income Tax Department’s “Reassessment Proceedings” transition guidance says the Income-tax Act, 2025 provisions apply to tax year 2026–27 and later. Reassessment for a tax year beginning before 1 April 2026 remains under the 1961 Act, and proceedings already initiated under the 1961 Act continue under that Act.
Before relying on a rule, identify the tax year involved and the Act under which the reassessment began. Do not assume that a current provision applies merely because you are reviewing the matter now.
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Check the record before drawing a conclusion
- Identify the proceeding. Note the assessment year or tax year, the section 148 notice date, the Act cited in the notice, and whether an assessment or reassessment order has been issued.
- Find out whether you filed a return in response to section 148. Preserve the filed return and its acknowledgement, along with any correspondence about it. Record when it was filed.
- Look for every notice and its service details. Check the relevant tax portal’s proceedings history and your email and SMS alerts. Download or save the section 148 notice, any section 143(2) notice, other notices, and available delivery or service details. If you cannot locate a notice, ask your tax professional how to obtain or verify the Department’s record.
- Save the reassessment documents. Keep the assessment order, demand notice, relevant correspondence and any objections or responses. Preserve copies in a form that records the dates they were received or downloaded.
- Keep payment evidence separately. Save the challan and note its payment date, amount and tax head. Payment is a fact to document, but it does not establish whether a notice was served or settle the legal effect of any procedural issue.
If reopening reasons have not been provided
In Commissioner of Central Excise, Haldia v. M/s. Krishna Wax (P) Ltd. (Supreme Court, 14 November 2019), the Court discussed the procedure from GKN Driveshafts (India) Ltd. v. Income Tax Officer: a taxpayer may file a return and request the reasons for reopening; after receiving the reasons, the taxpayer may raise objections, which the Assessing Officer must dispose of by a speaking order before proceeding with the assessment. The judgment reproduces the sentence, “The assessing officer is bound to furnish reasons within a reasonable time.”
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1Repair Windows errors before they cause bigger problems2Scan for outdated or missing drivers - takes under a minute3Clear out junk files and repair common Windows errorsThis discussion concerns reopening reasons and objections; it is not a ruling that resolves every dispute about section 143(2) notice or service. The described sequence is tied to the stage of the case. If an assessment order has already been made or tax has been paid, do not assume that the steps can simply be restarted or that a particular remedy remains available.
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Ask a tax professional experienced in reassessment to review the documents and the relevant deadlines. In particular, have them compare the applicable Act and procedure, the return filed in response to section 148, the issue and service record for any section 143(2) notice, and the order and demand status. Those facts are needed to assess whether a procedural challenge is available and what action, if any, is appropriate.
Do not rely on payment alone as proof that the notice was validly served, or as proof that the reassessment cannot be challenged. Equally, do not assume that a missing notice guarantees cancellation, repayment or other relief; the result cannot be determined from the fact of payment and a missing document alone.
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