https://www.taxtmi.com/caselaws?id=433934 The appeal filed by the Assessee was allowed for statistical purposes, and the matter was remitted to the Commissioner for further examination regarding the issuance of notice under Section 143(2) of the Income-tax Act, 1961. The Tribunal emphasized the mandatory nature of the notice under Section 143(2) and the implications of its absence on the validity of the assessment order. en-us Mon, 16 Jan 2023 00:00:00 +0530 Tue, 14 Feb 2023 08:49:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433934 The appeal filed by the Assessee was allowed for statistical purposes, and the matter was remitted to the Commissioner for further examination regarding the issuance of notice under Section 143(2) of the Income-tax Act, 1961. The Tribunal emphasized the mandatory nature of the notice under Section 143(2) and the implications of its absence on the validity of the assessment order. Case-Laws Income Tax Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433934