https://www.taxtmi.com/caselaws?id=213273 The High Court upheld the Tribunal's decision, emphasizing the importance of following procedural requirements under the Income Tax Act. The judgment highlighted the significance of proper notice issuance and participation in assessment proceedings. The appeal was dismissed as the Court found that no notice under Section 143(2) was served, and the assessee's participation did not waive the requirement for such notice. The Court referred to the Hotel Blue Moon case to establish the necessity of serving proper notices before proceeding with assessments. en-us Fri, 02 Mar 2012 00:00:00 +0530 Fri, 17 Aug 2012 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213273 The High Court upheld the Tribunal's decision, emphasizing the importance of following procedural requirements under the Income Tax Act. The judgment highlighted the significance of proper notice issuance and participation in assessment proceedings. The appeal was dismissed as the Court found that no notice under Section 143(2) was served, and the assessee's participation did not waive the requirement for such notice. The Court referred to the Hotel Blue Moon case to establish the necessity of serving proper notices before proceeding with assessments. Case-Laws Income Tax Fri, 02 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213273