https://www.taxtmi.com/caselaws?id=220575 The Tribunal declared the reassessment proceedings invalid due to the absence of a mandatory notice under Section 143(2). As a result, the reassessment orders were deemed void ab initio, and the appeals by the assessee were allowed. The Tribunal emphasized the essential nature of the Section 143(2) notice in reassessment proceedings, in accordance with established judicial precedents. en-us Wed, 16 Jan 2013 00:00:00 +0530 Mon, 14 Dec 2015 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220575 The Tribunal declared the reassessment proceedings invalid due to the absence of a mandatory notice under Section 143(2). As a result, the reassessment orders were deemed void ab initio, and the appeals by the assessee were allowed. The Tribunal emphasized the essential nature of the Section 143(2) notice in reassessment proceedings, in accordance with established judicial precedents. Case-Laws Income Tax Wed, 16 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220575