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    <description>The Tribunal quashed the reassessment order due to the Assessing Officer&#039;s failure to issue a notice under section 143(2), rendering the reassessment proceedings invalid. Consequently, the other grounds raised by the assessee became infructuous and were not addressed. The appeal of the assessee was allowed, and the reassessment order was quashed.</description>
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      <description>The Tribunal quashed the reassessment order due to the Assessing Officer&#039;s failure to issue a notice under section 143(2), rendering the reassessment proceedings invalid. Consequently, the other grounds raised by the assessee became infructuous and were not addressed. The appeal of the assessee was allowed, and the reassessment order was quashed.</description>
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