https://www.taxtmi.com/caselaws?id=389622 The Tribunal annulled the assessment order for a block period due to the absence of a valid notice under section 143(2) of the Income Tax Act, following the precedent that failure to issue such a notice constitutes a jurisdictional error. The Revenue's argument that a notice was issued without specifying the relevant provisions was rejected. The Tribunal upheld the annulment despite a secondary issue regarding the time granted for filing a return, deeming it irrelevant in light of the primary jurisdictional error. Consequently, the Revenue's appeal was dismissed, affirming the annulment of the assessment. en-us Mon, 22 Jul 2019 00:00:00 +0530 Thu, 12 Dec 2019 16:33:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389622 The Tribunal annulled the assessment order for a block period due to the absence of a valid notice under section 143(2) of the Income Tax Act, following the precedent that failure to issue such a notice constitutes a jurisdictional error. The Revenue's argument that a notice was issued without specifying the relevant provisions was rejected. The Tribunal upheld the annulment despite a secondary issue regarding the time granted for filing a return, deeming it irrelevant in light of the primary jurisdictional error. Consequently, the Revenue's appeal was dismissed, affirming the annulment of the assessment. Case-Laws Income Tax Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389622