https://www.taxtmi.com/caselaws?id=399740 The Tribunal quashed the proceedings under Section 147 due to the absence of the statutory notice under Section 143(2), allowing the appellant's appeal. The Tribunal emphasized the mandatory requirement of issuing the Section 143(2) notice for sustaining jurisdiction under Section 147, following precedents and highlighting the importance of procedural compliance. The decision was based on the lack of notice and the failure to adhere to prescribed procedures, ultimately leading to the appeal being allowed in favor of the appellant. en-us Thu, 15 Oct 2020 00:00:00 +0530 Sat, 17 Oct 2020 15:43:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399740 The Tribunal quashed the proceedings under Section 147 due to the absence of the statutory notice under Section 143(2), allowing the appellant's appeal. The Tribunal emphasized the mandatory requirement of issuing the Section 143(2) notice for sustaining jurisdiction under Section 147, following precedents and highlighting the importance of procedural compliance. The decision was based on the lack of notice and the failure to adhere to prescribed procedures, ultimately leading to the appeal being allowed in favor of the appellant. Case-Laws Income Tax Thu, 15 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399740