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    <description>The High Court dismissed the appeal, ruling in favor of the assessee, as the assessment proceedings were deemed incompetent due to the non-issuance of notice under Section 143(2). This jurisdictional issue rendered other substantial questions of law irrelevant, leading to the disposal of the Miscellaneous Civil Application No. 179 of 2016 concerning the delay in filing cross-objections.</description>
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      <description>The High Court dismissed the appeal, ruling in favor of the assessee, as the assessment proceedings were deemed incompetent due to the non-issuance of notice under Section 143(2). This jurisdictional issue rendered other substantial questions of law irrelevant, leading to the disposal of the Miscellaneous Civil Application No. 179 of 2016 concerning the delay in filing cross-objections.</description>
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