https://www.taxtmi.com/caselaws?id=193517 The court held that the non-issuance of notice under section 143(2) of the Income Tax Act rendered the assessment invalid. The appeal was allowed, and the Tribunal's decision and the assessment order for the relevant year were quashed. The court emphasized the mandatory nature of the notice under section 143(2) for completing assessments, stating that its absence constitutes a jurisdictional error. The Assessing Authority was permitted to proceed with the assessment after issuing the necessary notice under section 143(2). en-us Mon, 11 Jul 2016 00:00:00 +0530 Thu, 03 Aug 2017 07:15:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193517 The court held that the non-issuance of notice under section 143(2) of the Income Tax Act rendered the assessment invalid. The appeal was allowed, and the Tribunal's decision and the assessment order for the relevant year were quashed. The court emphasized the mandatory nature of the notice under section 143(2) for completing assessments, stating that its absence constitutes a jurisdictional error. The Assessing Authority was permitted to proceed with the assessment after issuing the necessary notice under section 143(2). Case-Laws Income Tax Mon, 11 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193517