https://www.taxtmi.com/caselaws?id=243626 The Tribunal, following the Supreme Court's precedent, ruled that assessments in five cases were invalid due to the absence of notice u/s 143(2) before framing assessments under Section 158BC. The assessments were deemed illegal, emphasizing the critical role of jurisdictional compliance. The Tribunal allowed the appeals, highlighting the significance of procedural requirements in tax assessments under Chapter XIV-B and underscoring the necessity of adhering to statutory provisions for a valid assessment. en-us Tue, 30 Jul 2013 00:00:00 +0530 Thu, 06 Feb 2014 06:47:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243626 The Tribunal, following the Supreme Court's precedent, ruled that assessments in five cases were invalid due to the absence of notice u/s 143(2) before framing assessments under Section 158BC. The assessments were deemed illegal, emphasizing the critical role of jurisdictional compliance. The Tribunal allowed the appeals, highlighting the significance of procedural requirements in tax assessments under Chapter XIV-B and underscoring the necessity of adhering to statutory provisions for a valid assessment. Case-Laws Income Tax Tue, 30 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243626