https://www.taxtmi.com/caselaws?id=414057 The tribunal allowed the assessee's appeal for AY 2008-09, quashing the assessment due to the absence of a valid Section 143(2) notice during the reassessment process. Emphasizing procedural compliance, the tribunal held the assessment non est in law, citing the necessity of issuing a Section 143(2) notice before framing an assessment. The decision highlighted the significance of adhering to legal requirements in income tax assessments, ultimately ruling in favor of the assessee based on procedural irregularities. en-us Mon, 25 Oct 2021 00:00:00 +0530 Wed, 27 Oct 2021 09:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414057 The tribunal allowed the assessee's appeal for AY 2008-09, quashing the assessment due to the absence of a valid Section 143(2) notice during the reassessment process. Emphasizing procedural compliance, the tribunal held the assessment non est in law, citing the necessity of issuing a Section 143(2) notice before framing an assessment. The decision highlighted the significance of adhering to legal requirements in income tax assessments, ultimately ruling in favor of the assessee based on procedural irregularities. Case-Laws Income Tax Mon, 25 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414057