https://www.taxtmi.com/caselaws?id=219052 The tribunal quashed the notice issued under Section 143(2) and the subsequent assessment due to improper assumption of jurisdiction, as it did not comply with CBDT instructions. Consequently, decisions on other grounds raised in both the assessee's and Revenue's appeals were not rendered. The assessee's appeal was allowed, and the Revenue's appeal was dismissed. en-us Fri, 02 Nov 2012 00:00:00 +0530 Tue, 04 Dec 2012 01:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219052 The tribunal quashed the notice issued under Section 143(2) and the subsequent assessment due to improper assumption of jurisdiction, as it did not comply with CBDT instructions. Consequently, decisions on other grounds raised in both the assessee's and Revenue's appeals were not rendered. The assessee's appeal was allowed, and the Revenue's appeal was dismissed. Case-Laws Income Tax Fri, 02 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219052