https://www.taxtmi.com/caselaws?id=434866 The Tribunal allowed the appeal, emphasizing the necessity of issuing a notice under section 143(2) for a valid assessment order. It held that the absence of such a notice rendered the assessment order ab-initio void, making it not subject to revision under section 263. The Tribunal quashed the Principal Commissioner of Income Tax's order under section 263, stating that without a valid assessment order, no revision under section 263 could occur. en-us Mon, 01 Aug 2022 00:00:00 +0530 Sat, 04 Mar 2023 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434866 The Tribunal allowed the appeal, emphasizing the necessity of issuing a notice under section 143(2) for a valid assessment order. It held that the absence of such a notice rendered the assessment order ab-initio void, making it not subject to revision under section 263. The Tribunal quashed the Principal Commissioner of Income Tax's order under section 263, stating that without a valid assessment order, no revision under section 263 could occur. Case-Laws Income Tax Mon, 01 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434866