https://www.taxtmi.com/caselaws?id=249513 The Tribunal quashed the assessment order due to the Assessing Officer's failure to issue a mandatory notice under Section 143(2) within the specified time. The absence of this notice invalidated the assessment, leading to the appeal being allowed in favor of the assessee. Other issues raised by the assessee, such as incorrect block period for assessment, lack of valid sanction, arbitrary computation of additions, and double addition, were not addressed as the primary procedural lapse rendered the entire assessment without jurisdiction. en-us Wed, 28 May 2014 00:00:00 +0530 Wed, 16 Jul 2014 06:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249513 The Tribunal quashed the assessment order due to the Assessing Officer's failure to issue a mandatory notice under Section 143(2) within the specified time. The absence of this notice invalidated the assessment, leading to the appeal being allowed in favor of the assessee. Other issues raised by the assessee, such as incorrect block period for assessment, lack of valid sanction, arbitrary computation of additions, and double addition, were not addressed as the primary procedural lapse rendered the entire assessment without jurisdiction. Case-Laws Income Tax Wed, 28 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249513