https://www.taxtmi.com/caselaws?id=349480 The Tribunal invalidated the assessment due to the AO's failure to issue a mandatory notice under section 143(2) of the Income-tax Act, 1961. Consequently, the reassessment order was quashed, and the appeal of the assessee was allowed, setting aside the order of the CIT(A). Other issues raised by the appellant regarding taxability of fees and nature of services were not addressed on merits due to the procedural lapse. en-us Wed, 11 Oct 2017 00:00:00 +0530 Sat, 14 Oct 2017 07:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349480 The Tribunal invalidated the assessment due to the AO's failure to issue a mandatory notice under section 143(2) of the Income-tax Act, 1961. Consequently, the reassessment order was quashed, and the appeal of the assessee was allowed, setting aside the order of the CIT(A). Other issues raised by the appellant regarding taxability of fees and nature of services were not addressed on merits due to the procedural lapse. Case-Laws Income Tax Wed, 11 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349480