https://www.taxtmi.com/caselaws?id=24785 The High Court of GAUHATI ruled in favor of the assessee, Lalchand Todi, in a case concerning best judgment assessments for the assessment years 1962-63 and 1963-64 under the Income-tax Act. The court held that the absence of a notice under section 143(2) violated principles of natural justice, specifically the right to be heard. It was determined that the Income-tax Officer must issue a notice under section 143(2) before finalizing an assessment order. Consequently, the court deemed the assessment without proper notice invalid, ruling in favor of the assessee and awarding costs of Rs. 250. en-us Thu, 16 Jun 1988 00:00:00 +0530 Fri, 22 Jan 2010 13:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24785 The High Court of GAUHATI ruled in favor of the assessee, Lalchand Todi, in a case concerning best judgment assessments for the assessment years 1962-63 and 1963-64 under the Income-tax Act. The court held that the absence of a notice under section 143(2) violated principles of natural justice, specifically the right to be heard. It was determined that the Income-tax Officer must issue a notice under section 143(2) before finalizing an assessment order. Consequently, the court deemed the assessment without proper notice invalid, ruling in favor of the assessee and awarding costs of Rs. 250. Case-Laws Income Tax Thu, 16 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24785