https://www.taxtmi.com/caselaws?id=369201 The tribunal quashes the assessment order due to procedural irregularities, specifically the absence of a notice under section 143(2) of the Income Tax Act when the return was filed in response to a notice under section 148. The tribunal upholds the appellant's challenge, dismissing the Revenue's appeal based on jurisdictional issues and declaring the assessment invalid. The tribunal allows the appeal of the assessee, emphasizing the importance of adhering to statutory requirements for the issuance of assessment notices. en-us Wed, 03 Oct 2018 00:00:00 +0530 Tue, 23 Oct 2018 06:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369201 The tribunal quashes the assessment order due to procedural irregularities, specifically the absence of a notice under section 143(2) of the Income Tax Act when the return was filed in response to a notice under section 148. The tribunal upholds the appellant's challenge, dismissing the Revenue's appeal based on jurisdictional issues and declaring the assessment invalid. The tribunal allows the appeal of the assessee, emphasizing the importance of adhering to statutory requirements for the issuance of assessment notices. Case-Laws Income Tax Wed, 03 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369201