https://www.taxtmi.com/caselaws?id=435647 The ITAT Delhi ruled in favor of the assessee, quashing the assessment due to the non-service of notice u/s 143(2) being a critical procedural requirement for a valid assessment. Emphasizing the legal significance of the notice, the Tribunal cited relevant judgments and held that failure to issue such notice renders the assessment legally unsustainable. The issue of the addition of Rs. 19,90,949/- u/s 69 of the I.T. Act was not directly addressed in the final decision as the focus remained on the non-service of the statutory notice. en-us Tue, 07 Mar 2023 00:00:00 +0530 Thu, 23 Mar 2023 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435647 The ITAT Delhi ruled in favor of the assessee, quashing the assessment due to the non-service of notice u/s 143(2) being a critical procedural requirement for a valid assessment. Emphasizing the legal significance of the notice, the Tribunal cited relevant judgments and held that failure to issue such notice renders the assessment legally unsustainable. The issue of the addition of Rs. 19,90,949/- u/s 69 of the I.T. Act was not directly addressed in the final decision as the focus remained on the non-service of the statutory notice. Case-Laws Income Tax Tue, 07 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435647