https://www.taxtmi.com/caselaws?id=405662 The tribunal invalidated reassessment proceedings under Sections 144 and 147 of the Income Tax Act, 1961, due to the non-issuance of mandatory Section 143(2) notices. Consequently, the reassessments were quashed, and the assessees' appeals were allowed. Other grounds on merits became irrelevant as a result of the invalid reassessments. The tribunal directed the placement of the order in respective files and the return of original assessment records to the CIT-DR's office. The order was pronounced on 15th March 2021. en-us Mon, 15 Mar 2021 00:00:00 +0530 Wed, 24 Mar 2021 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405662 The tribunal invalidated reassessment proceedings under Sections 144 and 147 of the Income Tax Act, 1961, due to the non-issuance of mandatory Section 143(2) notices. Consequently, the reassessments were quashed, and the assessees' appeals were allowed. Other grounds on merits became irrelevant as a result of the invalid reassessments. The tribunal directed the placement of the order in respective files and the return of original assessment records to the CIT-DR's office. The order was pronounced on 15th March 2021. Case-Laws Income Tax Mon, 15 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405662