https://www.taxtmi.com/caselaws?id=241643 The Court ruled in favor of the appellant, emphasizing the non-issuance of the Section 143 (2) notice as crucial in determining the validity of the block assessment order. The judgment annulled the assessment orders due to the absence of the mandatory notice, aligning with legal precedents stressing the foundational importance of notice under Section 143 (2) in block assessment proceedings. This decision allowed the income tax appeal and set aside the ITAT's order. en-us Tue, 10 Jul 2012 00:00:00 +0530 Sat, 28 Dec 2013 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241643 The Court ruled in favor of the appellant, emphasizing the non-issuance of the Section 143 (2) notice as crucial in determining the validity of the block assessment order. The judgment annulled the assessment orders due to the absence of the mandatory notice, aligning with legal precedents stressing the foundational importance of notice under Section 143 (2) in block assessment proceedings. This decision allowed the income tax appeal and set aside the ITAT's order. Case-Laws Income Tax Tue, 10 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241643