https://www.taxtmi.com/caselaws?id=183758 The Tribunal annulled the assessment due to the non-issuance of a valid notice under Section 143(2) after the filing of the return of income. The absence of this notice rendered the assessment void ab initio, as highlighted by judicial precedents emphasizing the mandatory nature of issuing such notice. The Tribunal rejected the Revenue's argument that the defect could be cured under Section 292BB, stating that mandatory requirements under Section 143(2) cannot be validated by Section 292BB. Consequently, the assessment was deemed invalid, and the assessee's appeal was allowed without addressing the merits of the case. en-us Fri, 09 Jan 2015 00:00:00 +0530 Tue, 21 Jun 2016 10:44:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183758 The Tribunal annulled the assessment due to the non-issuance of a valid notice under Section 143(2) after the filing of the return of income. The absence of this notice rendered the assessment void ab initio, as highlighted by judicial precedents emphasizing the mandatory nature of issuing such notice. The Tribunal rejected the Revenue's argument that the defect could be cured under Section 292BB, stating that mandatory requirements under Section 143(2) cannot be validated by Section 292BB. Consequently, the assessment was deemed invalid, and the assessee's appeal was allowed without addressing the merits of the case. Case-Laws Income Tax Fri, 09 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183758