https://www.taxtmi.com/caselaws?id=346022 The Tribunal dismissed the Revenue's appeal, emphasizing the non-compliance with the mandatory requirement of issuing a notice under Section 143(2). It held that the Assessing Officer lacked jurisdiction under Section 153A for the relevant assessment year, stating that the assessment should have been conducted under Section 143(3) following the issuance of a notice under Section 142(1). The Tribunal's decision aligned with legal precedents mandating the issuance of a Section 143(2) notice before conducting assessments under Section 143(3). en-us Fri, 28 Jul 2017 00:00:00 +0530 Wed, 02 Aug 2017 09:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346022 The Tribunal dismissed the Revenue's appeal, emphasizing the non-compliance with the mandatory requirement of issuing a notice under Section 143(2). It held that the Assessing Officer lacked jurisdiction under Section 153A for the relevant assessment year, stating that the assessment should have been conducted under Section 143(3) following the issuance of a notice under Section 142(1). The Tribunal's decision aligned with legal precedents mandating the issuance of a Section 143(2) notice before conducting assessments under Section 143(3). Case-Laws Income Tax Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346022