https://www.taxtmi.com/caselaws?id=345306 The appeal was allowed, and the assessment order was quashed due to the non-issuance of the mandatory notice under Section 143(2) of the Income Tax Act, 1961. The delay in filing the appeal was condoned based on credible evidence presented by the Chartered Accountant's office. The Tribunal emphasized the mandatory nature of issuing a notice under Section 143(2) for reassessment proceedings, invalidating the jurisdiction of the Assessing Officer in the absence of such notice. en-us Wed, 11 Jan 2017 00:00:00 +0530 Thu, 13 Jul 2017 07:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345306 The appeal was allowed, and the assessment order was quashed due to the non-issuance of the mandatory notice under Section 143(2) of the Income Tax Act, 1961. The delay in filing the appeal was condoned based on credible evidence presented by the Chartered Accountant's office. The Tribunal emphasized the mandatory nature of issuing a notice under Section 143(2) for reassessment proceedings, invalidating the jurisdiction of the Assessing Officer in the absence of such notice. Case-Laws Income Tax Wed, 11 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345306