https://www.taxtmi.com/caselaws?id=410584 The ITAT upheld the CIT(A)'s decision to annul the reassessment order due to the non-issuance of notice under section 143(2), rendering the reassessment proceedings invalid. The appeal by the Assessing Officer was dismissed, affirming that the issuance and service of notice under section 143(2) are mandatory for reassessment proceedings under section 143(3) r.w.s. 147. The ITAT also clarified the limited applicability of section 292BB and supported the admission of additional grounds of appeal before the CIT(A). en-us Mon, 02 Aug 2021 00:00:00 +0530 Tue, 03 Aug 2021 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410584 The ITAT upheld the CIT(A)'s decision to annul the reassessment order due to the non-issuance of notice under section 143(2), rendering the reassessment proceedings invalid. The appeal by the Assessing Officer was dismissed, affirming that the issuance and service of notice under section 143(2) are mandatory for reassessment proceedings under section 143(3) r.w.s. 147. The ITAT also clarified the limited applicability of section 292BB and supported the admission of additional grounds of appeal before the CIT(A). Case-Laws Income Tax Mon, 02 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410584