https://www.taxtmi.com/caselaws?id=75614 HC dismissed Revenue's appeal regarding assessment proceedings for AY 1997-98. The court upheld lower authorities' findings that the Section 143(2) notice was invalid, as it was issued before the income tax return was filed. The assessment was set aside due to procedural non-compliance with Income Tax Act provisions. en-us Tue, 13 Apr 2010 00:00:00 +0530 Sat, 03 May 2025 11:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75614 HC dismissed Revenue's appeal regarding assessment proceedings for AY 1997-98. The court upheld lower authorities' findings that the Section 143(2) notice was invalid, as it was issued before the income tax return was filed. The assessment was set aside due to procedural non-compliance with Income Tax Act provisions. Case-Laws Income Tax Tue, 13 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75614