https://www.taxtmi.com/caselaws?id=280171 The Tribunal concluded that the assessment order was invalid due to the absence of a statutory notice under section 143(2) issued by the AO holding jurisdiction. The Tribunal accepted the assessee's cross-objections, leading to the cancellation of the assessment order. Consequently, the Department's appeals were dismissed, and the assessee's cross-objections were allowed. The Tribunal's findings applied mutatis mutandis to related appeals and cross-objections. The judgment emphasized the importance of jurisdictional compliance in issuing statutory notices under section 143(2), rendering the assessment order invalid. en-us Mon, 01 Feb 2016 00:00:00 +0530 Tue, 23 Apr 2019 21:26:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280171 The Tribunal concluded that the assessment order was invalid due to the absence of a statutory notice under section 143(2) issued by the AO holding jurisdiction. The Tribunal accepted the assessee's cross-objections, leading to the cancellation of the assessment order. Consequently, the Department's appeals were dismissed, and the assessee's cross-objections were allowed. The Tribunal's findings applied mutatis mutandis to related appeals and cross-objections. The judgment emphasized the importance of jurisdictional compliance in issuing statutory notices under section 143(2), rendering the assessment order invalid. Case-Laws Income Tax Mon, 01 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280171