https://www.taxtmi.com/caselaws?id=395353 The Appellate Tribunal upheld the decision of the CIT(A) annulling the assessment order for Assessment Year 2009-10 due to the absence of notice under section 143(2). The Tribunal emphasized the necessity of procedural compliance, including the requirement of filing a return for the issuance of such notice. The CIT(A) also directed the reopening of the assessment under Section 147 and upheld the protective addition while dismissing the Revenue's appeals. The judgment underscored the significance of adhering to legal requirements and due process in tax assessments, resulting in the dismissal of the Revenue's challenges. en-us Fri, 15 May 2020 00:00:00 +0530 Mon, 18 May 2020 12:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395353 The Appellate Tribunal upheld the decision of the CIT(A) annulling the assessment order for Assessment Year 2009-10 due to the absence of notice under section 143(2). The Tribunal emphasized the necessity of procedural compliance, including the requirement of filing a return for the issuance of such notice. The CIT(A) also directed the reopening of the assessment under Section 147 and upheld the protective addition while dismissing the Revenue's appeals. The judgment underscored the significance of adhering to legal requirements and due process in tax assessments, resulting in the dismissal of the Revenue's challenges. Case-Laws Income Tax Fri, 15 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395353