https://www.taxtmi.com/caselaws?id=64979 The Tribunal allowed the appeal, setting aside the Income-tax Officer's order under section 143(1)(a) and restoring the matter for proper adjudication of the exemption claim under section 10(8). The Tribunal emphasized the necessity of following due process in assessments, noting that the Income-tax Officer's summary assessment without issuing a notice under section 143(2) was not in accordance with the law. en-us Tue, 15 Jun 1993 00:00:00 +0530 Fri, 11 Feb 2011 14:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64979 The Tribunal allowed the appeal, setting aside the Income-tax Officer's order under section 143(1)(a) and restoring the matter for proper adjudication of the exemption claim under section 10(8). The Tribunal emphasized the necessity of following due process in assessments, noting that the Income-tax Officer's summary assessment without issuing a notice under section 143(2) was not in accordance with the law. Case-Laws Income Tax Tue, 15 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64979