https://www.taxtmi.com/caselaws?id=415880 The Tribunal allowed the appeal of the assessee, quashing the notice issued under section 143(2) as null and void. Consequently, all subsequent proceedings, including the assessment order and the order under section 263, were also quashed. The Tribunal emphasized the importance of jurisdictional correctness and upheld the assessee's challenge to the validity of the proceedings initiated by authorities lacking proper jurisdiction. en-us Tue, 14 Dec 2021 00:00:00 +0530 Thu, 16 Dec 2021 09:07:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415880 The Tribunal allowed the appeal of the assessee, quashing the notice issued under section 143(2) as null and void. Consequently, all subsequent proceedings, including the assessment order and the order under section 263, were also quashed. The Tribunal emphasized the importance of jurisdictional correctness and upheld the assessee's challenge to the validity of the proceedings initiated by authorities lacking proper jurisdiction. Case-Laws Income Tax Tue, 14 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415880