https://www.taxtmi.com/caselaws?id=406599 The Appellate Tribunal quashed the assessment orders for the appellants for the year 2015-16 due to procedural irregularities. The absence of a mandatory notice under section 143(2) of the Act and jurisdictional issues regarding the transfer of the case between Assessing Officers rendered the assessment legally invalid. The Tribunal emphasized the necessity of following statutory procedures for assessment under section 143(3) and upheld the principles of natural justice in income tax assessments, leading to the decision to allow the appeals based on the procedural deficiencies identified. en-us Thu, 18 Mar 2021 00:00:00 +0530 Mon, 19 Apr 2021 20:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406599 The Appellate Tribunal quashed the assessment orders for the appellants for the year 2015-16 due to procedural irregularities. The absence of a mandatory notice under section 143(2) of the Act and jurisdictional issues regarding the transfer of the case between Assessing Officers rendered the assessment legally invalid. The Tribunal emphasized the necessity of following statutory procedures for assessment under section 143(3) and upheld the principles of natural justice in income tax assessments, leading to the decision to allow the appeals based on the procedural deficiencies identified. Case-Laws Income Tax Thu, 18 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406599