https://www.taxtmi.com/caselaws?id=362071 The Tribunal allowed the assessee's appeal and dismissed the Revenue's cross objection, holding the assessment order invalid due to the absence of the mandatory notice under section 143(2) of the Income Tax Act. The Tribunal emphasized the jurisdictional requirement of issuing this notice and concluded that the reassessment was null and void, quashing the assessment order for the relevant year as bad in law. This case highlights the significance of complying with procedural requirements in tax assessments. en-us Fri, 15 Jun 2018 00:00:00 +0530 Mon, 18 Jun 2018 22:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362071 The Tribunal allowed the assessee's appeal and dismissed the Revenue's cross objection, holding the assessment order invalid due to the absence of the mandatory notice under section 143(2) of the Income Tax Act. The Tribunal emphasized the jurisdictional requirement of issuing this notice and concluded that the reassessment was null and void, quashing the assessment order for the relevant year as bad in law. This case highlights the significance of complying with procedural requirements in tax assessments. Case-Laws Income Tax Fri, 15 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362071