https://www.taxtmi.com/caselaws?id=400947 The Tribunal ruled in favor of the appellant, emphasizing the necessity of issuing a notice under section 143(2) of the Income Tax Act before conducting a scrutiny assessment. The Tribunal held that the Assessing Officer lacked jurisdiction as the mandatory notice was not served, leading to the nullity of the assessment order. The decision highlighted the importance of adhering to statutory procedures and established legal precedent, ultimately resulting in the quashing of the assessment order dated 10.12.2018. en-us Fri, 20 Nov 2020 00:00:00 +0530 Mon, 23 Nov 2020 14:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400947 The Tribunal ruled in favor of the appellant, emphasizing the necessity of issuing a notice under section 143(2) of the Income Tax Act before conducting a scrutiny assessment. The Tribunal held that the Assessing Officer lacked jurisdiction as the mandatory notice was not served, leading to the nullity of the assessment order. The decision highlighted the importance of adhering to statutory procedures and established legal precedent, ultimately resulting in the quashing of the assessment order dated 10.12.2018. Case-Laws Income Tax Fri, 20 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400947