https://www.taxtmi.com/caselaws?id=252733 The court emphasized the mandatory nature of issuing notices under section 143(2) of the Income-tax Act within the prescribed time frame. Failure to comply invalidated assessment proceedings, leading to the dismissal of tax appeals in favor of the assessee. The judgment highlighted the significance of adhering to statutory requirements, as underscored by both the Commissioner of Income-tax (Appeals) and the Tribunal. Procedural compliance in tax assessments was upheld, emphasizing the essential role of timely notice issuance under section 143(2) to ensure the validity of assessment proceedings. en-us Mon, 10 Mar 2014 00:00:00 +0530 Wed, 27 May 2026 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252733 The court emphasized the mandatory nature of issuing notices under section 143(2) of the Income-tax Act within the prescribed time frame. Failure to comply invalidated assessment proceedings, leading to the dismissal of tax appeals in favor of the assessee. The judgment highlighted the significance of adhering to statutory requirements, as underscored by both the Commissioner of Income-tax (Appeals) and the Tribunal. Procedural compliance in tax assessments was upheld, emphasizing the essential role of timely notice issuance under section 143(2) to ensure the validity of assessment proceedings. Case-Laws Income Tax Mon, 10 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252733