https://www.taxtmi.com/caselaws?id=177303 The Tribunal held that the CIT (Appeals) lacked jurisdiction to direct the Assessing Officer (AO) to issue a notice under section 143(2) or extend the limitation period for such notices. The directions were deemed invalid and void. As a result, the assessee's appeal was allowed, and the directions by the CIT (Appeals) to issue a notice under section 143(2) and complete the assessment under section 143(3) were deleted and expunged. en-us Thu, 17 Apr 1997 00:00:00 +0530 Wed, 06 Jan 2016 18:24:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177303 The Tribunal held that the CIT (Appeals) lacked jurisdiction to direct the Assessing Officer (AO) to issue a notice under section 143(2) or extend the limitation period for such notices. The directions were deemed invalid and void. As a result, the assessee's appeal was allowed, and the directions by the CIT (Appeals) to issue a notice under section 143(2) and complete the assessment under section 143(3) were deleted and expunged. Case-Laws Income Tax Thu, 17 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177303