https://www.taxtmi.com/caselaws?id=346191 The High Court upheld the ITAT's decision declaring the assessment void ab initio due to the absence of a Section 143(2) notice in an appeal under Section 260A of the Income Tax Act for AY 2003-04. The Court emphasized the mandatory nature of the notice before framing an assessment, citing legal precedents. The Court dismissed the Revenue's appeal, which only contested the ITAT's decision on the Revenue's appeal and did not challenge the Assessee's cross-objections, which had already been finalized. The Court found no substantial question of law and upheld the ITAT's decision. en-us Fri, 28 Apr 2017 00:00:00 +0530 Mon, 11 Jun 2018 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346191 The High Court upheld the ITAT's decision declaring the assessment void ab initio due to the absence of a Section 143(2) notice in an appeal under Section 260A of the Income Tax Act for AY 2003-04. The Court emphasized the mandatory nature of the notice before framing an assessment, citing legal precedents. The Court dismissed the Revenue's appeal, which only contested the ITAT's decision on the Revenue's appeal and did not challenge the Assessee's cross-objections, which had already been finalized. The Court found no substantial question of law and upheld the ITAT's decision. Case-Laws Income Tax Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346191