https://www.taxtmi.com/caselaws?id=414266 The Tribunal allowed the appeal of the assessee based on the jurisdictional issue, rendering the assessment order null and void. The failure to issue the mandatory notice under section 143(2) before passing the assessment order under section 143(3) was deemed fatal to the validity of the assessment. The Tribunal emphasized the importance of adhering to statutory requirements and jurisdictional limits in conducting assessments under the Income Tax Act, 1961. The other grounds raised by the assessee were considered academic in light of the decision on the jurisdictional issue. en-us Thu, 28 Oct 2021 00:00:00 +0530 Mon, 01 Nov 2021 07:10:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414266 The Tribunal allowed the appeal of the assessee based on the jurisdictional issue, rendering the assessment order null and void. The failure to issue the mandatory notice under section 143(2) before passing the assessment order under section 143(3) was deemed fatal to the validity of the assessment. The Tribunal emphasized the importance of adhering to statutory requirements and jurisdictional limits in conducting assessments under the Income Tax Act, 1961. The other grounds raised by the assessee were considered academic in light of the decision on the jurisdictional issue. Case-Laws Income Tax Thu, 28 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414266