https://www.taxtmi.com/highlights?id=59996 Validity of reassessment proceedings for non-issuance of statutory notice u/s 143(2) - Since notice u/s 143(2) of the Act was not issued to the assessee, before commencing reassessment proceedings the error being fatal and uncorrectable renders the reassessment proceedings void ab initio and thus liable to be quashed. Hence the assessment so framed without issuance of notice u/s 143(2) of the Act is hereby quashed being contrary to law - AT en-us Thu, 07 Oct 2021 09:14:19 +0530 Thu, 07 Oct 2021 09:14:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59996 Validity of reassessment proceedings for non-issuance of statutory notice u/s 143(2) - Since notice u/s 143(2) of the Act was not issued to the assessee, before commencing reassessment proceedings the error being fatal and uncorrectable renders the reassessment proceedings void ab initio and thus liable to be quashed. Hence the assessment so framed without issuance of notice u/s 143(2) of the Act is hereby quashed being contrary to law - AT Highlights Income Tax Thu, 07 Oct 2021 09:14:19 +0530 https://www.taxtmi.com/highlights?id=59996