https://www.taxtmi.com/caselaws?id=262499 The Tribunal allowed the appeal for statistical purposes, setting aside the previous order and remanding the issue back to the Commissioner of Income Tax (Appeals) for a fresh decision. The Tribunal emphasized the mandatory nature of the notice under section 143(2) of the Income Tax Act, highlighting that failure to ensure proper service of the notice could lead to quashing of assessment proceedings. The Commissioner was directed to provide the assessee with a fair hearing and issue a detailed order in accordance with the law, addressing jurisdictional issues before considering the appeal on its merits. en-us Fri, 07 Aug 2015 00:00:00 +0530 Wed, 12 Aug 2015 06:52:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262499 The Tribunal allowed the appeal for statistical purposes, setting aside the previous order and remanding the issue back to the Commissioner of Income Tax (Appeals) for a fresh decision. The Tribunal emphasized the mandatory nature of the notice under section 143(2) of the Income Tax Act, highlighting that failure to ensure proper service of the notice could lead to quashing of assessment proceedings. The Commissioner was directed to provide the assessee with a fair hearing and issue a detailed order in accordance with the law, addressing jurisdictional issues before considering the appeal on its merits. Case-Laws Income Tax Fri, 07 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262499