https://www.taxtmi.com/caselaws?id=305480 The Tribunal held that the reassessment order was invalid due to the failure to issue a mandatory notice under Section 143(2) after the assessee filed the return in response to the notice under Section 148. Consequently, the reassessment order was quashed, and the appeal by the assessee was allowed. The Tribunal also admitted the additional ground challenging the non-issuance of the notice under Section 143(2), emphasizing its jurisdictional importance. The decision was rendered on 18.02.2019. en-us Mon, 18 Feb 2019 00:00:00 +0530 Tue, 06 Dec 2022 14:39:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305480 The Tribunal held that the reassessment order was invalid due to the failure to issue a mandatory notice under Section 143(2) after the assessee filed the return in response to the notice under Section 148. Consequently, the reassessment order was quashed, and the appeal by the assessee was allowed. The Tribunal also admitted the additional ground challenging the non-issuance of the notice under Section 143(2), emphasizing its jurisdictional importance. The decision was rendered on 18.02.2019. Case-Laws Income Tax Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305480