https://www.taxtmi.com/caselaws?id=290197 The High Court allowed the appeal, quashing the Tribunal's order and the assessment order for the Assessment Year 2003-2004. It held that the Assessing Authority must issue a notice under Section 143(2) before proceeding with the assessment under Section 143(3) or Section 148. This judgment does not preclude the Assessing Authority from proceeding with the assessment in accordance with the law after issuing the requisite notice under Section 143(2). en-us Mon, 11 Jul 2016 00:00:00 +0530 Sun, 13 Sep 2020 10:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290197 The High Court allowed the appeal, quashing the Tribunal's order and the assessment order for the Assessment Year 2003-2004. It held that the Assessing Authority must issue a notice under Section 143(2) before proceeding with the assessment under Section 143(3) or Section 148. This judgment does not preclude the Assessing Authority from proceeding with the assessment in accordance with the law after issuing the requisite notice under Section 143(2). Case-Laws Income Tax Mon, 11 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290197