https://www.taxtmi.com/caselaws?id=393274 The assessment in this case was deemed invalid due to the non-issuance of the statutory notice under Section 143(2) by the jurisdictional Assessing Officer. The tribunal found that the officer who issued the notice did not have jurisdiction over the assessee, rendering the assessment void ab initio. As a result, the assessment was quashed, and the appeal of the assessee was allowed. The tribunal did not address the merits of the addition made under Section 68 of the Income Tax Act due to the jurisdictional grounds for quashing the assessment. en-us Wed, 22 Jan 2020 00:00:00 +0530 Tue, 10 Mar 2020 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393274 The assessment in this case was deemed invalid due to the non-issuance of the statutory notice under Section 143(2) by the jurisdictional Assessing Officer. The tribunal found that the officer who issued the notice did not have jurisdiction over the assessee, rendering the assessment void ab initio. As a result, the assessment was quashed, and the appeal of the assessee was allowed. The tribunal did not address the merits of the addition made under Section 68 of the Income Tax Act due to the jurisdictional grounds for quashing the assessment. Case-Laws Income Tax Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393274