https://www.taxtmi.com/caselaws?id=429285 The Tribunal allowed the appeal, quashing the assessment order due to the A.O.'s failure to issue a mandatory notice under section 143(2). Consequently, other issues raised by the assessee, including income enhancement, compliance with reopening conditions, evidence acceptance, interest income addition, interest levy, penalty proceedings initiation, and lack of submission opportunities, were not addressed. The decision highlighted the importance of complying with statutory requirements for a valid assessment. en-us Wed, 19 Oct 2022 00:00:00 +0530 Thu, 20 Oct 2022 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429285 The Tribunal allowed the appeal, quashing the assessment order due to the A.O.'s failure to issue a mandatory notice under section 143(2). Consequently, other issues raised by the assessee, including income enhancement, compliance with reopening conditions, evidence acceptance, interest income addition, interest levy, penalty proceedings initiation, and lack of submission opportunities, were not addressed. The decision highlighted the importance of complying with statutory requirements for a valid assessment. Case-Laws Income Tax Wed, 19 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429285