https://www.taxtmi.com/caselaws?id=307277 The High Court held that the reassessment was invalid due to the failure to issue a notice under Section 143(2) to the Assessee when reopening the assessment under Section 147 of the Income Tax Act. Consequently, the Court ruled in favor of the Assessee, leading to the disposal of the appeals. The Court did not address the jurisdictional requirement or justification for reopening the assessments, as the invalidity of the reassessment sufficed for the decision. en-us Tue, 08 Mar 2022 00:00:00 +0530 Sun, 02 Apr 2023 21:45:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307277 The High Court held that the reassessment was invalid due to the failure to issue a notice under Section 143(2) to the Assessee when reopening the assessment under Section 147 of the Income Tax Act. Consequently, the Court ruled in favor of the Assessee, leading to the disposal of the appeals. The Court did not address the jurisdictional requirement or justification for reopening the assessments, as the invalidity of the reassessment sufficed for the decision. Case-Laws Income Tax Tue, 08 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307277