https://www.taxtmi.com/caselaws?id=421045 The Tribunal upheld the CIT(A)'s decision to quash an assessment under Section 143(3) of the Income Tax Act, 1961, for the Assessment Year 2010-11 due to the absence of a valid Section 143(2) notice. Despite the Revenue's arguments, the Tribunal emphasized the necessity of a valid Section 143(2) notice for assessments in the year of search, as per the Supreme Court precedent in CIT Vs. Laxman Das Khandelwal. Consequently, the Tribunal dismissed the Revenue's appeal, underscoring the significance of adhering to procedural requirements in such assessments. en-us Mon, 21 Mar 2022 00:00:00 +0530 Sat, 16 Apr 2022 08:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421045 The Tribunal upheld the CIT(A)'s decision to quash an assessment under Section 143(3) of the Income Tax Act, 1961, for the Assessment Year 2010-11 due to the absence of a valid Section 143(2) notice. Despite the Revenue's arguments, the Tribunal emphasized the necessity of a valid Section 143(2) notice for assessments in the year of search, as per the Supreme Court precedent in CIT Vs. Laxman Das Khandelwal. Consequently, the Tribunal dismissed the Revenue's appeal, underscoring the significance of adhering to procedural requirements in such assessments. Case-Laws Income Tax Mon, 21 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421045