https://www.taxtmi.com/caselaws?id=400014 The assessment order dated 22-03-2015 was declared invalid by the tribunal due to the absence of a valid Section 143(2) notice issued by the competent Assessing Officer. The tribunal found that the Assessing Officer who issued the notice did not have jurisdiction, rendering the assessment order null and void. The tribunal emphasized the importance of compliance with principles of natural justice and ruled in favor of the assessee, allowing their cross objection and dismissing the Revenue's appeal. The order was pronounced on 22-10-2020. en-us Thu, 22 Oct 2020 00:00:00 +0530 Sat, 24 Oct 2020 19:29:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400014 The assessment order dated 22-03-2015 was declared invalid by the tribunal due to the absence of a valid Section 143(2) notice issued by the competent Assessing Officer. The tribunal found that the Assessing Officer who issued the notice did not have jurisdiction, rendering the assessment order null and void. The tribunal emphasized the importance of compliance with principles of natural justice and ruled in favor of the assessee, allowing their cross objection and dismissing the Revenue's appeal. The order was pronounced on 22-10-2020. Case-Laws Income Tax Thu, 22 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400014