https://www.taxtmi.com/caselaws?id=208698 The Tribunal emphasized the mandatory nature of issuing notice under section 143(2) in reassessment proceedings. The case was remanded to the CIT (A) to verify whether such notice was issued and served, as this would affect the validity of the reassessment orders. The Tribunal did not express any opinion on the merits of the additions or other grounds raised by the assessee, as these could only be decided after resolving the primary procedural issue. The appeals filed by the assessee were allowed for statistical purposes. en-us Fri, 11 Feb 2011 00:00:00 +0530 Wed, 25 Jan 2012 07:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208698 The Tribunal emphasized the mandatory nature of issuing notice under section 143(2) in reassessment proceedings. The case was remanded to the CIT (A) to verify whether such notice was issued and served, as this would affect the validity of the reassessment orders. The Tribunal did not express any opinion on the merits of the additions or other grounds raised by the assessee, as these could only be decided after resolving the primary procedural issue. The appeals filed by the assessee were allowed for statistical purposes. Case-Laws Income Tax Fri, 11 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208698