https://www.taxtmi.com/caselaws?id=245358 The Tribunal upheld the cancellation of the assessment order under section 158BC of the Income Tax Act due to the non-issuance of notice under section 143(2) within the prescribed time limit. Emphasizing procedural compliance, the Tribunal dismissed the Revenue's appeal, highlighting the necessity of following judicial directions and legal precedents in tax assessment proceedings. The decision underscored the importance of adhering to statutory requirements and established practices, ultimately leading to the dismissal of the Revenue's appeals. en-us Thu, 16 Jan 2014 00:00:00 +0530 Sat, 05 Apr 2014 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245358 The Tribunal upheld the cancellation of the assessment order under section 158BC of the Income Tax Act due to the non-issuance of notice under section 143(2) within the prescribed time limit. Emphasizing procedural compliance, the Tribunal dismissed the Revenue's appeal, highlighting the necessity of following judicial directions and legal precedents in tax assessment proceedings. The decision underscored the importance of adhering to statutory requirements and established practices, ultimately leading to the dismissal of the Revenue's appeals. Case-Laws Income Tax Thu, 16 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245358