https://www.taxtmi.com/caselaws?id=217860 The High Court of Madras upheld the Tribunal's decision that completing the assessment without issuing a notice under Section 143(2) of the Act was invalid. The Court emphasized the mandatory nature of complying with procedural requirements and dismissed both appeals, affirming the cancellation of the assessment due to the jurisdictional issue. en-us Mon, 03 Sep 2012 00:00:00 +0530 Mon, 03 Aug 2026 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217860 The High Court of Madras upheld the Tribunal's decision that completing the assessment without issuing a notice under Section 143(2) of the Act was invalid. The Court emphasized the mandatory nature of complying with procedural requirements and dismissed both appeals, affirming the cancellation of the assessment due to the jurisdictional issue. Case-Laws Income Tax Mon, 03 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217860