https://www.taxtmi.com/highlights?id=59062 Validity of reassessment proceedings - absence of evidence of service of notice u/s 143(2) - As regards participation in the reassessment proceedings by the assessee, nothing really turns on the same. When assumption of jurisdiction is illegal, as no valid notice under section 143(2) was issued and served on the assessee, mere participation by the assessee in the resultant proceedings cannot clothe it with legality. - AT en-us Thu, 05 Aug 2021 17:46:11 +0530 Thu, 05 Aug 2021 17:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59062 Validity of reassessment proceedings - absence of evidence of service of notice u/s 143(2) - As regards participation in the reassessment proceedings by the assessee, nothing really turns on the same. When assumption of jurisdiction is illegal, as no valid notice under section 143(2) was issued and served on the assessee, mere participation by the assessee in the resultant proceedings cannot clothe it with legality. - AT Highlights Income Tax Thu, 05 Aug 2021 17:46:11 +0530 https://www.taxtmi.com/highlights?id=59062