https://www.taxtmi.com/caselaws?id=201982 The court dismissed the appeals, affirming the Tribunal's decision that there was no infraction of Rule 11 of the Income-tax (Appellate Tribunal) Rules, 1963. The reassessment proceedings were deemed invalid due to the absence of notice under section 143(2) of the Income-tax Act, 1961, when the return was furnished under section 148. The court held that the absence of the notice and the expiration of time limits rendered the reassessment proceedings invalid, upholding the Tribunal's decision to set aside the assessments. en-us Thu, 10 Dec 2009 00:00:00 +0530 Wed, 26 Dec 2012 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201982 The court dismissed the appeals, affirming the Tribunal's decision that there was no infraction of Rule 11 of the Income-tax (Appellate Tribunal) Rules, 1963. The reassessment proceedings were deemed invalid due to the absence of notice under section 143(2) of the Income-tax Act, 1961, when the return was furnished under section 148. The court held that the absence of the notice and the expiration of time limits rendered the reassessment proceedings invalid, upholding the Tribunal's decision to set aside the assessments. Case-Laws Income Tax Thu, 10 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201982