https://www.taxtmi.com/caselaws?id=250329 The Tribunal allowed the assessee's appeals for the assessment years 1994-95 to 1996-97, holding that reassessment orders were null and void due to the Assessing Officer's failure to issue the mandatory notice under section 143(2). The Tribunal emphasized that this issue goes to the root of the case and cannot be rectified under section 292BB. As a result, the assessment orders were quashed, and the appeals were allowed. en-us Wed, 30 Jul 2014 00:00:00 +0530 Sat, 09 Aug 2014 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250329 The Tribunal allowed the assessee's appeals for the assessment years 1994-95 to 1996-97, holding that reassessment orders were null and void due to the Assessing Officer's failure to issue the mandatory notice under section 143(2). The Tribunal emphasized that this issue goes to the root of the case and cannot be rectified under section 292BB. As a result, the assessment orders were quashed, and the appeals were allowed. Case-Laws Income Tax Wed, 30 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250329