https://www.taxtmi.com/caselaws?id=269402 The Tribunal found that the absence of valid notices under section 143(2) rendered the assessment orders under section 143(3) read with section 147 invalid. Consequently, the Tribunal quashed the assessment orders and allowed the appeals in favor of the assessee. The Tribunal emphasized the mandatory nature of issuing notices under section 143(2) for reassessment proceedings to be valid, citing relevant judicial precedents. The decision was made on 16.10.2015. en-us Fri, 16 Oct 2015 00:00:00 +0530 Mon, 14 Dec 2015 10:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269402 The Tribunal found that the absence of valid notices under section 143(2) rendered the assessment orders under section 143(3) read with section 147 invalid. Consequently, the Tribunal quashed the assessment orders and allowed the appeals in favor of the assessee. The Tribunal emphasized the mandatory nature of issuing notices under section 143(2) for reassessment proceedings to be valid, citing relevant judicial precedents. The decision was made on 16.10.2015. Case-Laws Income Tax Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269402