https://www.taxtmi.com/caselaws?id=401106 The Tribunal set aside the CIT(A) Ludhiana's order upholding the assessment without issuing a notice u/s. 143(2) of the Income Tax Act for the 2009-10 assessment year. The case emphasized the necessity of procedural compliance and directed the CIT(A) to address the issue of notice issuance. The appellant's challenge regarding the absence of the notice during assessment proceedings was remanded for verification, underscoring the importance of adhering to legal requirements in tax assessments. en-us Fri, 06 Nov 2020 00:00:00 +0530 Fri, 27 Nov 2020 10:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401106 The Tribunal set aside the CIT(A) Ludhiana's order upholding the assessment without issuing a notice u/s. 143(2) of the Income Tax Act for the 2009-10 assessment year. The case emphasized the necessity of procedural compliance and directed the CIT(A) to address the issue of notice issuance. The appellant's challenge regarding the absence of the notice during assessment proceedings was remanded for verification, underscoring the importance of adhering to legal requirements in tax assessments. Case-Laws Income Tax Fri, 06 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401106