https://www.taxtmi.com/caselaws?id=18188 The court ruled in favor of the petitioners in both cases, quashing the notices issued under section 154 of the Income-tax Act, 1961. It was held that once assessment proceedings are initiated under section 143(2) and completed under section 143(3), there is no requirement for further notices under section 154(1)(b). The court emphasized the importance of following procedural requirements under the Act and set aside the impugned notices, orders, and demands issued by the Assessing Officer. en-us Fri, 05 Jul 1996 00:00:00 +0530 Tue, 29 Sep 2009 13:42:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18188 The court ruled in favor of the petitioners in both cases, quashing the notices issued under section 154 of the Income-tax Act, 1961. It was held that once assessment proceedings are initiated under section 143(2) and completed under section 143(3), there is no requirement for further notices under section 154(1)(b). The court emphasized the importance of following procedural requirements under the Act and set aside the impugned notices, orders, and demands issued by the Assessing Officer. Case-Laws Income Tax Fri, 05 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18188