https://www.taxtmi.com/caselaws?id=68684 The Tribunal set aside the assessment order and directed the Assessing Officer to issue a valid notice under section 143(2) before proceeding with the assessment. The Tribunal emphasized the mandatory nature of the notice under section 143(2) and distinguished between jurisdictional and procedural irregularities, stating that procedural errors can be rectified. The case was remanded for a fresh decision without adjudicating on the merits, and the appeal was allowed for statistical purposes. en-us Fri, 14 Sep 2007 00:00:00 +0530 Thu, 13 Jun 2013 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68684 The Tribunal set aside the assessment order and directed the Assessing Officer to issue a valid notice under section 143(2) before proceeding with the assessment. The Tribunal emphasized the mandatory nature of the notice under section 143(2) and distinguished between jurisdictional and procedural irregularities, stating that procedural errors can be rectified. The case was remanded for a fresh decision without adjudicating on the merits, and the appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 14 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68684