https://www.taxtmi.com/caselaws?id=331704 The court upheld the Tribunal's decision to cancel the Assessing Officer's assessment order due to a procedural defect in the notice issued under Section 158BC of the Income-tax Act. The court emphasized the mandatory nature of statutory requirements and ruled that even minor deviations invalidate the notice and subsequent proceedings. The appeal was dismissed, with the court highlighting the importance of strict adherence to statutory provisions by the Assessing Officer. en-us Thu, 11 Aug 2016 00:00:00 +0530 Fri, 18 Nov 2016 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331704 The court upheld the Tribunal's decision to cancel the Assessing Officer's assessment order due to a procedural defect in the notice issued under Section 158BC of the Income-tax Act. The court emphasized the mandatory nature of statutory requirements and ruled that even minor deviations invalidate the notice and subsequent proceedings. The appeal was dismissed, with the court highlighting the importance of strict adherence to statutory provisions by the Assessing Officer. Case-Laws Income Tax Thu, 11 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331704