https://www.taxtmi.com/caselaws?id=413901 The Appellate Tribunal ITAT Kolkata allowed the appeal of the assessee, declaring the reassessment order void due to the AO's failure to issue the mandatory notice u/s. 143(2) within the prescribed time frame. The Tribunal emphasized the importance of complying with statutory timelines in assessment proceedings for procedural fairness and legal compliance. The decision upheld the Ld. CIT(A)'s ruling to quash the reassessment due to the jurisdictional issue arising from the untimely notice issuance. en-us Wed, 13 Oct 2021 00:00:00 +0530 Fri, 22 Oct 2021 22:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413901 The Appellate Tribunal ITAT Kolkata allowed the appeal of the assessee, declaring the reassessment order void due to the AO's failure to issue the mandatory notice u/s. 143(2) within the prescribed time frame. The Tribunal emphasized the importance of complying with statutory timelines in assessment proceedings for procedural fairness and legal compliance. The decision upheld the Ld. CIT(A)'s ruling to quash the reassessment due to the jurisdictional issue arising from the untimely notice issuance. Case-Laws Income Tax Wed, 13 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413901