https://www.taxtmi.com/caselaws?id=282464 The High Court held that the assessing officer lacked jurisdiction to make the assessment under Section 143(3) of the Income Tax Act due to the failure to issue the necessary notice under Section 143(2). Regarding the validity of reassessment proceedings under Section 148, the Court found that the necessary material facts were disclosed in the original return, leading to a stay on further reassessment proceedings for the assessment year 2011-12. en-us Wed, 23 Dec 2015 00:00:00 +0530 Thu, 08 Aug 2019 21:17:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282464 The High Court held that the assessing officer lacked jurisdiction to make the assessment under Section 143(3) of the Income Tax Act due to the failure to issue the necessary notice under Section 143(2). Regarding the validity of reassessment proceedings under Section 148, the Court found that the necessary material facts were disclosed in the original return, leading to a stay on further reassessment proceedings for the assessment year 2011-12. Case-Laws Income Tax Wed, 23 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282464