https://www.taxtmi.com/caselaws?id=339104 The Tribunal invalidated the assessment process due to the failure to issue a notice under section 143(2) post-return filing, quashing the assessment order and allowing the assessee's appeal. The initiation of proceedings under section 147 and completion of assessment under sections 147/144 were upheld as valid based on received information and actions by the Assessing Officer. Consequently, the addition of Rs. 9,00,000 on an estimated basis and the levy of interest under sections 234A and 234B were annulled along with the assessment order. en-us Wed, 15 Feb 2017 00:00:00 +0530 Sat, 18 Feb 2017 14:50:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339104 The Tribunal invalidated the assessment process due to the failure to issue a notice under section 143(2) post-return filing, quashing the assessment order and allowing the assessee's appeal. The initiation of proceedings under section 147 and completion of assessment under sections 147/144 were upheld as valid based on received information and actions by the Assessing Officer. Consequently, the addition of Rs. 9,00,000 on an estimated basis and the levy of interest under sections 234A and 234B were annulled along with the assessment order. Case-Laws Income Tax Wed, 15 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339104