https://www.taxtmi.com/caselaws?id=286684 The court held that the notice issued under Section 143(2) of the Income Tax Act, 1961 was without jurisdiction, making subsequent proceedings invalid. Consequently, the Income Tax Appellate Tribunal's decision to set aside the assessment order and delete additions by the assessing officer was upheld, favoring the assessee. The judgment emphasized the significance of jurisdictional issues in tax cases. en-us Wed, 01 Mar 2017 00:00:00 +0530 Tue, 10 Mar 2020 09:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286684 The court held that the notice issued under Section 143(2) of the Income Tax Act, 1961 was without jurisdiction, making subsequent proceedings invalid. Consequently, the Income Tax Appellate Tribunal's decision to set aside the assessment order and delete additions by the assessing officer was upheld, favoring the assessee. The judgment emphasized the significance of jurisdictional issues in tax cases. Case-Laws Income Tax Wed, 01 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286684