https://www.taxtmi.com/caselaws?id=71357 The Tribunal quashed the assessment proceedings due to the delayed issuance of notice under Section 143(2), aligning with the Gauhati HC's decision in Smt. Bandana Gogoi vs. CIT & Anr. This led to the allowance of the assessee's appeal and the dismissal of the AO's appeal as infructuous. The Tribunal highlighted the necessity of adhering to higher court decisions, even from non-jurisdictional HCs, when no contrary jurisdictional HC rulings exist. It also deemed addressing other issues unnecessary once the jurisdictional issue was resolved. en-us Wed, 26 Sep 2007 00:00:00 +0530 Fri, 02 Feb 2024 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71357 The Tribunal quashed the assessment proceedings due to the delayed issuance of notice under Section 143(2), aligning with the Gauhati HC's decision in Smt. Bandana Gogoi vs. CIT & Anr. This led to the allowance of the assessee's appeal and the dismissal of the AO's appeal as infructuous. The Tribunal highlighted the necessity of adhering to higher court decisions, even from non-jurisdictional HCs, when no contrary jurisdictional HC rulings exist. It also deemed addressing other issues unnecessary once the jurisdictional issue was resolved. Case-Laws Income Tax Wed, 26 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71357