https://www.taxtmi.com/caselaws?id=389482 The tribunal allowed the assessee's appeals, quashing the reassessment dated 23.11.2010 and subsequent rectification proceedings under section 154. The delay in filing appeals was condoned, emphasizing substantial justice over technicalities. The tribunal invalidated the assessment/reassessment due to the non-issuance of a notice under section 143(2), citing relevant case law. Section 292BB was deemed inapplicable to cure the notice defect. All other substantive grounds on merits were disregarded, and the decision was announced on 27.11.2019. en-us Wed, 27 Nov 2019 00:00:00 +0530 Mon, 09 Dec 2019 14:35:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389482 The tribunal allowed the assessee's appeals, quashing the reassessment dated 23.11.2010 and subsequent rectification proceedings under section 154. The delay in filing appeals was condoned, emphasizing substantial justice over technicalities. The tribunal invalidated the assessment/reassessment due to the non-issuance of a notice under section 143(2), citing relevant case law. Section 292BB was deemed inapplicable to cure the notice defect. All other substantive grounds on merits were disregarded, and the decision was announced on 27.11.2019. Case-Laws Income Tax Wed, 27 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389482