https://www.taxtmi.com/caselaws?id=243622 The Tribunal allowed the appeal of the assessee and dismissed the appeal of the Revenue, as the reassessment made by the Assessing Officer without issuing notice under section 143(2) of the Income Tax Act was deemed invalid. The judgment underscored the mandatory requirement of issuing such notice before completing reassessment under section 147, emphasizing the significance of procedural compliance in such matters. en-us Fri, 05 Jul 2013 00:00:00 +0530 Mon, 27 Jan 2014 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243622 The Tribunal allowed the appeal of the assessee and dismissed the appeal of the Revenue, as the reassessment made by the Assessing Officer without issuing notice under section 143(2) of the Income Tax Act was deemed invalid. The judgment underscored the mandatory requirement of issuing such notice before completing reassessment under section 147, emphasizing the significance of procedural compliance in such matters. Case-Laws Income Tax Fri, 05 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243622