https://www.taxtmi.com/caselaws?id=248569 The Tribunal quashed the reassessment proceedings due to the absence of a mandatory notice under Section 143(2), lack of independent application of mind by the AO, and invalid directions issued by the CIT(A) in another case. Consequently, the reassessment was declared invalid, and the assessee's appeal was allowed. The Tribunal did not address the merits of the addition under Section 2(22)(e) as deemed dividend due to the procedural invalidity of the reassessment. en-us Thu, 29 May 2014 00:00:00 +0530 Mon, 16 Jun 2014 22:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248569 The Tribunal quashed the reassessment proceedings due to the absence of a mandatory notice under Section 143(2), lack of independent application of mind by the AO, and invalid directions issued by the CIT(A) in another case. Consequently, the reassessment was declared invalid, and the assessee's appeal was allowed. The Tribunal did not address the merits of the addition under Section 2(22)(e) as deemed dividend due to the procedural invalidity of the reassessment. Case-Laws Income Tax Thu, 29 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248569