https://www.taxtmi.com/caselaws?id=236899 The Tribunal upheld the CIT(A)'s decision to set aside the reassessment order due to the absence of a notice under Section 143(2) of the IT Act, rendering the reassessment proceedings null and void. Consequently, the issues regarding the validity of the notice under Section 148 and the deletion of additions were not addressed, as they became irrelevant. The Departmental appeal was dismissed entirely. en-us Fri, 04 Jan 2013 00:00:00 +0530 Wed, 30 Mar 2016 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236899 The Tribunal upheld the CIT(A)'s decision to set aside the reassessment order due to the absence of a notice under Section 143(2) of the IT Act, rendering the reassessment proceedings null and void. Consequently, the issues regarding the validity of the notice under Section 148 and the deletion of additions were not addressed, as they became irrelevant. The Departmental appeal was dismissed entirely. Case-Laws Income Tax Fri, 04 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236899