https://www.taxtmi.com/caselaws?id=222065 The ITAT Delhi dismissed the Revenue's appeal, upholding the CIT(A)'s decision to quash the assessment due to the invalidity of the notice under Section 143(2) and the failure to provide a proper opportunity for a hearing before the best judgment assessment under Section 144. The judgment emphasizes the importance of adhering to statutory timelines and procedural requirements in income tax assessments for fairness and compliance with the law. en-us Fri, 15 Feb 2013 00:00:00 +0530 Fri, 12 Apr 2013 15:21:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222065 The ITAT Delhi dismissed the Revenue's appeal, upholding the CIT(A)'s decision to quash the assessment due to the invalidity of the notice under Section 143(2) and the failure to provide a proper opportunity for a hearing before the best judgment assessment under Section 144. The judgment emphasizes the importance of adhering to statutory timelines and procedural requirements in income tax assessments for fairness and compliance with the law. Case-Laws Income Tax Fri, 15 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222065