https://www.taxtmi.com/caselaws?id=394621 The Tribunal annulled the assessment order for the assessment year 2011-12 due to the absence of a notice under section 143(2) following the assessee's response to the notice under section 148. The Tribunal emphasized that conducting an assessment without issuing a notice under section 143(2) renders the order null and void, rejecting arguments that the assessment was concluded under section 144. Other issues raised in the appeal were deemed irrelevant in light of this procedural error, underscoring the significance of complying with statutory notice requirements in income tax assessments. en-us Thu, 06 Feb 2020 00:00:00 +0530 Sat, 18 Apr 2020 15:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394621 The Tribunal annulled the assessment order for the assessment year 2011-12 due to the absence of a notice under section 143(2) following the assessee's response to the notice under section 148. The Tribunal emphasized that conducting an assessment without issuing a notice under section 143(2) renders the order null and void, rejecting arguments that the assessment was concluded under section 144. Other issues raised in the appeal were deemed irrelevant in light of this procedural error, underscoring the significance of complying with statutory notice requirements in income tax assessments. Case-Laws Income Tax Thu, 06 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394621