https://www.taxtmi.com/caselaws?id=394178 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decision to quash the reassessment order due to the non-issuance of the mandatory notice under section 143(2). The Tribunal emphasized the mandatory nature of the notice under section 143(2) in reassessment proceedings and clarified that section 292BB does not apply to the non-issuance of such notice. en-us Fri, 09 Aug 2019 00:00:00 +0530 Fri, 03 Apr 2020 12:33:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394178 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decision to quash the reassessment order due to the non-issuance of the mandatory notice under section 143(2). The Tribunal emphasized the mandatory nature of the notice under section 143(2) in reassessment proceedings and clarified that section 292BB does not apply to the non-issuance of such notice. Case-Laws Income Tax Fri, 09 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394178