https://www.taxtmi.com/caselaws?id=291385 The Tribunal allowed the appeal of the assessee as the assessment order was deemed invalid due to the improper issuance of the notice under section 143(2) by an officer lacking jurisdiction. The Tribunal emphasized the importance of jurisdictional compliance in issuing statutory notices, citing relevant case law. Consequently, the addition made under section 68 was not addressed, as the invalidity of the assessment order rendered further discussion on the addition unnecessary. en-us Wed, 08 Jan 2020 00:00:00 +0530 Sun, 08 Nov 2020 18:39:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291385 The Tribunal allowed the appeal of the assessee as the assessment order was deemed invalid due to the improper issuance of the notice under section 143(2) by an officer lacking jurisdiction. The Tribunal emphasized the importance of jurisdictional compliance in issuing statutory notices, citing relevant case law. Consequently, the addition made under section 68 was not addressed, as the invalidity of the assessment order rendered further discussion on the addition unnecessary. Case-Laws Income Tax Wed, 08 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291385