https://www.taxtmi.com/caselaws?id=197121 The tribunal allowed the appeal, holding the reassessment proceedings invalid due to the non-issuance of notice under section 143(2) within the prescribed time limit. The tribunal found that section 292BB could not rectify this defect for the relevant assessment year. Consequently, the tribunal reversed the First Appellate Authority's decision, declaring the reassessment proceedings as invalid. en-us Wed, 23 Sep 2015 00:00:00 +0530 Thu, 28 Dec 2017 07:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197121 The tribunal allowed the appeal, holding the reassessment proceedings invalid due to the non-issuance of notice under section 143(2) within the prescribed time limit. The tribunal found that section 292BB could not rectify this defect for the relevant assessment year. Consequently, the tribunal reversed the First Appellate Authority's decision, declaring the reassessment proceedings as invalid. Case-Laws Income Tax Wed, 23 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197121