https://www.taxtmi.com/caselaws?id=376984 The court allowed the appeal, ruling in favor of the appellant against the Revenue. It emphasized the mandatory nature of Section 143(2) and the assessing officer's obligation to consider the fresh return filed in response to a notice under Section 148 before issuing further notices and proceeding with the assessment. The judgment highlighted the importance of strict compliance with procedural requirements in income tax assessments for fairness and legality. en-us Fri, 08 Mar 2019 00:00:00 +0530 Mon, 18 Mar 2019 22:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376984 The court allowed the appeal, ruling in favor of the appellant against the Revenue. It emphasized the mandatory nature of Section 143(2) and the assessing officer's obligation to consider the fresh return filed in response to a notice under Section 148 before issuing further notices and proceeding with the assessment. The judgment highlighted the importance of strict compliance with procedural requirements in income tax assessments for fairness and legality. Case-Laws Income Tax Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376984