https://www.taxtmi.com/caselaws?id=261322 The Tribunal dismissed the Revenue's appeal due to the non-maintainability of the assessment order without the issuance of notice u/s 143(2) and upheld the importance of procedural adherence and supporting evidence in income tax assessments. The Cross Objection filed by the assessee challenging the validity of assessment proceedings was allowed, resulting in the dismissal of the Revenue's appeal and restoration of the income as per the return. en-us Tue, 30 Jun 2015 00:00:00 +0530 Thu, 09 Jul 2015 06:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261322 The Tribunal dismissed the Revenue's appeal due to the non-maintainability of the assessment order without the issuance of notice u/s 143(2) and upheld the importance of procedural adherence and supporting evidence in income tax assessments. The Cross Objection filed by the assessee challenging the validity of assessment proceedings was allowed, resulting in the dismissal of the Revenue's appeal and restoration of the income as per the return. Case-Laws Income Tax Tue, 30 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261322