https://www.taxtmi.com/caselaws?id=239662 The High Court annulled the assessment under sections 147/148 read with Section 143(3) of the Income Tax Act, 1961 due to the absence of the mandatory notice under Section 143(2). The court emphasized the necessity of complying with procedural requirements, ruling that the reassessment order was invalid without the requisite notice. The decision underscored the importance of adhering to statutory procedures in reassessment proceedings to ensure their validity. en-us Tue, 17 Jan 2012 00:00:00 +0530 Tue, 19 Nov 2013 08:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239662 The High Court annulled the assessment under sections 147/148 read with Section 143(3) of the Income Tax Act, 1961 due to the absence of the mandatory notice under Section 143(2). The court emphasized the necessity of complying with procedural requirements, ruling that the reassessment order was invalid without the requisite notice. The decision underscored the importance of adhering to statutory procedures in reassessment proceedings to ensure their validity. Case-Laws Income Tax Tue, 17 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239662