https://www.taxtmi.com/caselaws?id=185894 The Court upheld the annulment of a reassessment order by the Tribunal due to the absence of notice under Section 143(2) of the Income Tax Act, emphasizing the mandatory nature of such notice for valid reassessment proceedings. The Court rejected arguments citing Section 292 BB, stating it did not cure the defect of missing notice. It reiterated that without notice under Section 143(2), reassessments are invalid, affirming the Tribunal's decision to annul the assessment under Sections 147/148 read with Section 143(3). en-us Tue, 17 Jan 2012 00:00:00 +0530 Thu, 01 Sep 2016 17:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185894 The Court upheld the annulment of a reassessment order by the Tribunal due to the absence of notice under Section 143(2) of the Income Tax Act, emphasizing the mandatory nature of such notice for valid reassessment proceedings. The Court rejected arguments citing Section 292 BB, stating it did not cure the defect of missing notice. It reiterated that without notice under Section 143(2), reassessments are invalid, affirming the Tribunal's decision to annul the assessment under Sections 147/148 read with Section 143(3). Case-Laws Income Tax Tue, 17 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185894