https://www.taxtmi.com/caselaws?id=407274 The Tribunal allowed the appeal, quashing the assessment order due to lack of a valid notice under Section 143(2) by the jurisdictional Assessing Officer. The Tribunal found the notice issued by the Assessing Officer without jurisdiction to be non-existent in law, rendering the subsequent assessment order void. The Tribunal emphasized the mandatory nature of the notice requirement and cited case law supporting its decision. The appeal was allowed solely on jurisdictional grounds, and other issues raised by the assessee were not addressed. en-us Fri, 30 Apr 2021 00:00:00 +0530 Wed, 05 May 2021 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407274 The Tribunal allowed the appeal, quashing the assessment order due to lack of a valid notice under Section 143(2) by the jurisdictional Assessing Officer. The Tribunal found the notice issued by the Assessing Officer without jurisdiction to be non-existent in law, rendering the subsequent assessment order void. The Tribunal emphasized the mandatory nature of the notice requirement and cited case law supporting its decision. The appeal was allowed solely on jurisdictional grounds, and other issues raised by the assessee were not addressed. Case-Laws Income Tax Fri, 30 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407274