https://www.taxtmi.com/caselaws?id=240147 The ITAT allowed the Revenue's appeal, ruling that the notice under section 143(2) of the Income Tax Act was not mandatory as no valid return was filed by the assessee. The case was remanded to the CIT(A) for a fresh adjudication in line with the law, emphasizing the importance of a fair hearing for both parties. en-us Fri, 15 Mar 2013 00:00:00 +0530 Thu, 13 Oct 2022 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240147 The ITAT allowed the Revenue's appeal, ruling that the notice under section 143(2) of the Income Tax Act was not mandatory as no valid return was filed by the assessee. The case was remanded to the CIT(A) for a fresh adjudication in line with the law, emphasizing the importance of a fair hearing for both parties. Case-Laws Income Tax Fri, 15 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240147