https://www.taxtmi.com/caselaws?id=117432 The Tribunal found the assessment under section 143(3) read with section 147 to be invalid due to non-compliance with procedural requirements, specifically the absence of a valid notice under section 143(2). The Tribunal admitted an additional ground of appeal challenging the assessment's legality and concluded that the notice under section 143(2) was invalid as no valid return existed at the time. It rejected treating the original return as a response to the notice under section 148 and held the assessment invalid for non-compliance with procedural requirements. The Tribunal ruled that section 292B could not cure the lack of a valid notice under section 143(2), setting aside the assessment order and allowing the appeal. en-us Wed, 27 Jul 2005 00:00:00 +0530 Wed, 01 Aug 2012 00:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117432 The Tribunal found the assessment under section 143(3) read with section 147 to be invalid due to non-compliance with procedural requirements, specifically the absence of a valid notice under section 143(2). The Tribunal admitted an additional ground of appeal challenging the assessment's legality and concluded that the notice under section 143(2) was invalid as no valid return existed at the time. It rejected treating the original return as a response to the notice under section 148 and held the assessment invalid for non-compliance with procedural requirements. The Tribunal ruled that section 292B could not cure the lack of a valid notice under section 143(2), setting aside the assessment order and allowing the appeal. Case-Laws Income Tax Wed, 27 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117432