https://www.taxtmi.com/caselaws?id=241118 The appellate court held that the assessment order passed under sections 147/143(3) without notice under Section 143(2) was invalid. Citing precedents, it emphasized the mandatory nature of the notice under Section 143(2) for the validity of the assessment order. The court referred to specific provisions and previous judgments to support its decision. Consequently, the assessment order was annulled, and other grounds raised by the assessee were not considered, leading to the allowance of the appeal. en-us Fri, 13 Dec 2013 00:00:00 +0530 Mon, 23 Mar 2015 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241118 The appellate court held that the assessment order passed under sections 147/143(3) without notice under Section 143(2) was invalid. Citing precedents, it emphasized the mandatory nature of the notice under Section 143(2) for the validity of the assessment order. The court referred to specific provisions and previous judgments to support its decision. Consequently, the assessment order was annulled, and other grounds raised by the assessee were not considered, leading to the allowance of the appeal. Case-Laws Income Tax Fri, 13 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241118