https://www.taxtmi.com/caselaws?id=241289 The tribunal upheld the CIT (A)'s decision to annul the assessment order for the assessment year 1999-2000 due to the non-issuance of the mandatory notice under section 143(2). The absence of this notice rendered the assessment order invalid, as emphasized by legal precedents highlighting the mandatory nature of the notice requirement for a valid assessment. Both the department's appeal and the assessee's cross objection were dismissed, affirming the CIT (A)'s decision. en-us Fri, 13 Sep 2013 00:00:00 +0530 Fri, 18 Mar 2016 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241289 The tribunal upheld the CIT (A)'s decision to annul the assessment order for the assessment year 1999-2000 due to the non-issuance of the mandatory notice under section 143(2). The absence of this notice rendered the assessment order invalid, as emphasized by legal precedents highlighting the mandatory nature of the notice requirement for a valid assessment. Both the department's appeal and the assessee's cross objection were dismissed, affirming the CIT (A)'s decision. Case-Laws Income Tax Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241289