https://www.taxtmi.com/caselaws?id=248390 The High Court overturned the Tribunal's decision, ruling that the absence of a notice under Section 143(2) of the Income-tax Act did not render the assessment illegal. The Court found the return filed by the assessee to be valid, even without the notice, as it was a copy of the original return accepted by the Assessing Officer. The Court emphasized the importance of timely compliance with notice requirements under the Act and upheld the legality of the assessment order. The appeal was allowed, and the case was remitted back to the Tribunal for further consideration. en-us Mon, 07 Apr 2014 00:00:00 +0530 Wed, 11 Jun 2014 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248390 The High Court overturned the Tribunal's decision, ruling that the absence of a notice under Section 143(2) of the Income-tax Act did not render the assessment illegal. The Court found the return filed by the assessee to be valid, even without the notice, as it was a copy of the original return accepted by the Assessing Officer. The Court emphasized the importance of timely compliance with notice requirements under the Act and upheld the legality of the assessment order. The appeal was allowed, and the case was remitted back to the Tribunal for further consideration. Case-Laws Income Tax Mon, 07 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248390