https://www.taxtmi.com/caselaws?id=329405 The Tribunal quashed the reassessment proceedings due to the non-issuance of notice under Section 143(2) of the Income Tax Act, 1961, holding it as an incurable defect that rendered the entire reassessment invalid and void ab initio. Consequently, the Tribunal allowed the assessee's appeal in part, specifically on ground no. 5, making the other grounds moot. en-us Fri, 29 Apr 2016 00:00:00 +0530 Fri, 01 Jul 2016 12:43:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329405 The Tribunal quashed the reassessment proceedings due to the non-issuance of notice under Section 143(2) of the Income Tax Act, 1961, holding it as an incurable defect that rendered the entire reassessment invalid and void ab initio. Consequently, the Tribunal allowed the assessee's appeal in part, specifically on ground no. 5, making the other grounds moot. Case-Laws Income Tax Fri, 29 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329405