https://www.taxtmi.com/caselaws?id=122838 The Tribunal ruled in favor of the assessees, holding that assessments made without serving notice under section 143(2) of the Income Tax Act for the block assessment periods were invalid. The Tribunal quashed the assessments due to the absence of mandatory notices, citing legal requirements and precedents supporting the necessity of such notices for valid assessments. The appeals by the Revenue were dismissed, and the cross-objections by the assessees were allowed, ultimately resulting in a decision in favor of the assessees based on the legal grounds related to notice under section 143(2). en-us Fri, 27 Feb 2009 00:00:00 +0530 Sat, 18 Aug 2012 12:36:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122838 The Tribunal ruled in favor of the assessees, holding that assessments made without serving notice under section 143(2) of the Income Tax Act for the block assessment periods were invalid. The Tribunal quashed the assessments due to the absence of mandatory notices, citing legal requirements and precedents supporting the necessity of such notices for valid assessments. The appeals by the Revenue were dismissed, and the cross-objections by the assessees were allowed, ultimately resulting in a decision in favor of the assessees based on the legal grounds related to notice under section 143(2). Case-Laws Income Tax Fri, 27 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122838