https://www.taxtmi.com/caselaws?id=175489 The High Court held that the return filed on 14-3-1974 was invalid under sections 139(4) or 139(5) of the Income-tax Act, 1961, as it was a revision of an earlier return filed on 25-7-1973. Consequently, the assessee was not entitled to a notice under section 143(2) based on the invalid return. The Tribunal's failure to set aside the assessment order and provide the assessee with a proper opportunity to be heard was deemed erroneous. The court emphasized the importance of adhering to principles of natural justice and ordered no costs to be awarded. en-us Fri, 11 Aug 1989 00:00:00 +0530 Tue, 24 Nov 2015 11:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175489 The High Court held that the return filed on 14-3-1974 was invalid under sections 139(4) or 139(5) of the Income-tax Act, 1961, as it was a revision of an earlier return filed on 25-7-1973. Consequently, the assessee was not entitled to a notice under section 143(2) based on the invalid return. The Tribunal's failure to set aside the assessment order and provide the assessee with a proper opportunity to be heard was deemed erroneous. The court emphasized the importance of adhering to principles of natural justice and ordered no costs to be awarded. Case-Laws Income Tax Fri, 11 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175489