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    <title>2014 (9) TMI 1149 - ITAT KOLKATA</title>
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    <description>The Tribunal found the notice served under section 143(2) invalid due to lack of proof of hand delivery and reliance on legal decisions, leading to the quashing of the assessment order. Additionally, the Tribunal deemed the ex-parte assessment and additions unsustainable, noting the lack of proper verification and reasons for disallowances. Consequently, the Tribunal allowed the assessee&#039;s appeal and deleted the additions, pronouncing the order on 12th September 2014.</description>
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      <description>The Tribunal found the notice served under section 143(2) invalid due to lack of proof of hand delivery and reliance on legal decisions, leading to the quashing of the assessment order. Additionally, the Tribunal deemed the ex-parte assessment and additions unsustainable, noting the lack of proper verification and reasons for disallowances. Consequently, the Tribunal allowed the assessee&#039;s appeal and deleted the additions, pronouncing the order on 12th September 2014.</description>
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