https://www.taxtmi.com/caselaws?id=241080 The High Court ruled that the notice under Section 142(1) was time-barred and could not be considered as a notice under Section 143(2). Emphasizing the mandatory requirement of a notice under Section 143(2) for proceedings under Section 147, the court dismissed the appeal, highlighting the importance of adhering to procedural requirements in income tax reassessment proceedings to ensure validity and integrity. The court's analysis underscored the significance of following statutory provisions for maintaining the legality of tax assessments. en-us Fri, 10 Feb 2012 00:00:00 +0530 Tue, 17 Dec 2013 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241080 The High Court ruled that the notice under Section 142(1) was time-barred and could not be considered as a notice under Section 143(2). Emphasizing the mandatory requirement of a notice under Section 143(2) for proceedings under Section 147, the court dismissed the appeal, highlighting the importance of adhering to procedural requirements in income tax reassessment proceedings to ensure validity and integrity. The court's analysis underscored the significance of following statutory provisions for maintaining the legality of tax assessments. Case-Laws Income Tax Fri, 10 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241080