https://www.taxtmi.com/caselaws?id=184971 The Tribunal upheld the CIT(A)'s decision to quash the assessment due to the non-issuance of a mandatory notice u/s 143(2), emphasizing its jurisdictional importance. It was ruled that the absence of such notice rendered the assessment void ab initio. The appeal by the Revenue was allowed for statistical purposes, directing the matter back to the Assessing Officer to issue the necessary notice u/s 143(2) and proceed accordingly. en-us Tue, 16 Jul 2013 00:00:00 +0530 Tue, 26 Jul 2016 18:14:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184971 The Tribunal upheld the CIT(A)'s decision to quash the assessment due to the non-issuance of a mandatory notice u/s 143(2), emphasizing its jurisdictional importance. It was ruled that the absence of such notice rendered the assessment void ab initio. The appeal by the Revenue was allowed for statistical purposes, directing the matter back to the Assessing Officer to issue the necessary notice u/s 143(2) and proceed accordingly. Case-Laws Income Tax Tue, 16 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184971