https://www.taxtmi.com/caselaws?id=304470 Failure to issue a notice under Section 143(2) of the Income-tax Act, 1961 within the statutory period was treated as a fatal defect in reassessment proceedings, even though the reassessment was based on transfer pricing information and a reference under Section 92CA. The subsequent notice was issued beyond the prescribed time, and that omission was undisputed. On that basis, the reassessment notice dated 15.02.2013 and all consequent proceedings were quashed in favour of the assessee. en-us Thu, 23 Aug 2018 00:00:00 +0530 Wed, 28 Sep 2022 08:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304470 Failure to issue a notice under Section 143(2) of the Income-tax Act, 1961 within the statutory period was treated as a fatal defect in reassessment proceedings, even though the reassessment was based on transfer pricing information and a reference under Section 92CA. The subsequent notice was issued beyond the prescribed time, and that omission was undisputed. On that basis, the reassessment notice dated 15.02.2013 and all consequent proceedings were quashed in favour of the assessee. Case-Laws Income Tax Thu, 23 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304470