https://www.taxtmi.com/caselaws?id=186655 The Tribunal upheld the CIT(A)'s decision to annul the assessment proceeding under s. 148 u/s 143(2) of the IT Act for the asst. yr. 1999-2000. The Revenue's appeal was dismissed as the failure to serve notice under s. 143(2) on the assessee rendered the assessment order void ab initio. The Tribunal emphasized the mandatory nature of such notice before proceeding with the assessment under s. 143(3) r/w s. 148, citing legal precedents supporting this requirement. Consequently, the annulment of the assessment proceeding was upheld, affirming the necessity of complying with procedural requirements in tax assessments. en-us Mon, 17 Jan 2011 00:00:00 +0530 Mon, 26 Sep 2016 17:15:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186655 The Tribunal upheld the CIT(A)'s decision to annul the assessment proceeding under s. 148 u/s 143(2) of the IT Act for the asst. yr. 1999-2000. The Revenue's appeal was dismissed as the failure to serve notice under s. 143(2) on the assessee rendered the assessment order void ab initio. The Tribunal emphasized the mandatory nature of such notice before proceeding with the assessment under s. 143(3) r/w s. 148, citing legal precedents supporting this requirement. Consequently, the annulment of the assessment proceeding was upheld, affirming the necessity of complying with procedural requirements in tax assessments. Case-Laws Income Tax Mon, 17 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186655