https://www.taxtmi.com/caselaws?id=378920 The Tribunal found that the assessment orders for A.Y. 2012-13 and A.Y. 2013-14 were invalid and unsustainable in law due to the absence of valid notices under Section 143(2) issued by the jurisdictional Assessing Officer. As a result, the Tribunal quashed the assessment orders. The Tribunal refrained from addressing the merits of the addition made by the Assessing Officer out of agricultural income. The appeals for both assessment years were allowed based on the jurisdictional issue regarding the invalid notices. en-us Tue, 15 Jan 2019 00:00:00 +0530 Tue, 23 Apr 2019 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378920 The Tribunal found that the assessment orders for A.Y. 2012-13 and A.Y. 2013-14 were invalid and unsustainable in law due to the absence of valid notices under Section 143(2) issued by the jurisdictional Assessing Officer. As a result, the Tribunal quashed the assessment orders. The Tribunal refrained from addressing the merits of the addition made by the Assessing Officer out of agricultural income. The appeals for both assessment years were allowed based on the jurisdictional issue regarding the invalid notices. Case-Laws Income Tax Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378920