https://www.taxtmi.com/caselaws?id=294240 In the case of ITA Nos.22 & 351/Mds/2016, the Tribunal held that the assessment based on a revised return without the issuance of notice u/s.143(2) was invalid, emphasizing the mandatory nature of such notice for completing assessments. Similarly, in ITA No.3192/Mds/2016, the Tribunal affirmed that once a revised return is filed, it supersedes the original return for assessment, and assessments must align with the latest valid return filed by the assessee. Both decisions stress the importance of procedural compliance, particularly regarding notice u/s.143(2) and the use of revised returns in assessments. en-us Mon, 19 Jun 2017 00:00:00 +0530 Wed, 31 Mar 2021 02:08:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294240 In the case of ITA Nos.22 & 351/Mds/2016, the Tribunal held that the assessment based on a revised return without the issuance of notice u/s.143(2) was invalid, emphasizing the mandatory nature of such notice for completing assessments. Similarly, in ITA No.3192/Mds/2016, the Tribunal affirmed that once a revised return is filed, it supersedes the original return for assessment, and assessments must align with the latest valid return filed by the assessee. Both decisions stress the importance of procedural compliance, particularly regarding notice u/s.143(2) and the use of revised returns in assessments. Case-Laws Income Tax Mon, 19 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294240