https://www.taxtmi.com/caselaws?id=356965 The Tribunal upheld the decision to annul the assessment order due to the absence of a notice under section 143(2) before completing the assessment under section 144. It was deemed that the assessment order was void ab-initio for lack of jurisdiction, emphasizing the mandatory nature of issuing such notice regardless of whether a return was filed. The Tribunal directed the Revenue to reframe the assessment following the correct legal procedure, providing the assessee with a fair opportunity to be heard. en-us Tue, 13 Mar 2018 00:00:00 +0530 Wed, 14 Mar 2018 21:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356965 The Tribunal upheld the decision to annul the assessment order due to the absence of a notice under section 143(2) before completing the assessment under section 144. It was deemed that the assessment order was void ab-initio for lack of jurisdiction, emphasizing the mandatory nature of issuing such notice regardless of whether a return was filed. The Tribunal directed the Revenue to reframe the assessment following the correct legal procedure, providing the assessee with a fair opportunity to be heard. Case-Laws Income Tax Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356965