https://www.taxtmi.com/caselaws?id=177368 The Tribunal ruled that an assessment made under section 143(3) of the Act without issuing the mandatory notice under section 143(2) is null and void. Citing legal precedents emphasizing the mandatory nature of the notice, the Tribunal quashed the assessment proceedings and allowed the appeal filed by the assessee. The decision underscores the significance of complying with procedural requirements in assessment proceedings to maintain their validity. en-us Mon, 08 Sep 2014 00:00:00 +0530 Mon, 09 Oct 2023 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177368 The Tribunal ruled that an assessment made under section 143(3) of the Act without issuing the mandatory notice under section 143(2) is null and void. Citing legal precedents emphasizing the mandatory nature of the notice, the Tribunal quashed the assessment proceedings and allowed the appeal filed by the assessee. The decision underscores the significance of complying with procedural requirements in assessment proceedings to maintain their validity. Case-Laws Income Tax Mon, 08 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177368