https://www.taxtmi.com/caselaws?id=431963 The Appellate Tribunal allowed the appeal, quashing the assessment order due to the absence of a notice under section 143(2) of the Income Tax Act. The Tribunal emphasized that section 292BB does not cure the complete absence of notice, rendering the assessment proceedings null and void. Consequently, challenges to the initiation of reassessment proceedings and additions made by the Assessing Officer were left unresolved for future consideration. en-us Thu, 01 Dec 2022 00:00:00 +0530 Fri, 23 Dec 2022 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431963 The Appellate Tribunal allowed the appeal, quashing the assessment order due to the absence of a notice under section 143(2) of the Income Tax Act. The Tribunal emphasized that section 292BB does not cure the complete absence of notice, rendering the assessment proceedings null and void. Consequently, challenges to the initiation of reassessment proceedings and additions made by the Assessing Officer were left unresolved for future consideration. Case-Laws Income Tax Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431963