https://www.taxtmi.com/caselaws?id=436609 The Tribunal upheld the CIT(A)'s decision, emphasizing that no fresh tangible material justified the reassessment. The AO's reliance on Section 144 was unwarranted as the respondent's return was on record, necessitating compliance with Section 143(2) before proceeding with reassessment. The absence of a valid notice under Section 143(2) rendered the reassessment order legally flawed. The Tribunal dismissed the appeal as no substantial question of law arose from the case. en-us Mon, 20 Feb 2023 00:00:00 +0530 Tue, 20 Jun 2023 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436609 The Tribunal upheld the CIT(A)'s decision, emphasizing that no fresh tangible material justified the reassessment. The AO's reliance on Section 144 was unwarranted as the respondent's return was on record, necessitating compliance with Section 143(2) before proceeding with reassessment. The absence of a valid notice under Section 143(2) rendered the reassessment order legally flawed. The Tribunal dismissed the appeal as no substantial question of law arose from the case. Case-Laws Income Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436609