https://www.taxtmi.com/caselaws?id=390434 The Tribunal dismissed the appeal of the revenue and the cross objections filed by the assessee, upholding the CIT(A)'s decision that the assessment made under Section 143(3) was invalid due to the lack of a valid notice under Section 143(2). The Tribunal reiterated the necessity of issuing a notice under Section 143(2) for a valid assessment, as mandated by the Supreme Court in the case of Hotel Blue Moon. en-us Tue, 31 Dec 2019 00:00:00 +0530 Thu, 02 Jan 2020 17:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390434 The Tribunal dismissed the appeal of the revenue and the cross objections filed by the assessee, upholding the CIT(A)'s decision that the assessment made under Section 143(3) was invalid due to the lack of a valid notice under Section 143(2). The Tribunal reiterated the necessity of issuing a notice under Section 143(2) for a valid assessment, as mandated by the Supreme Court in the case of Hotel Blue Moon. Case-Laws Income Tax Tue, 31 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390434