https://www.taxtmi.com/caselaws?id=308042 The Appellate Tribunal condoned the delay in filing the appeal by the assessee and admitted the appeal despite being time-barred. The Tribunal emphasized the mandatory nature of the notice under section 143(2) of the Income Tax Act, holding that its absence rendered the assessment bad in law. Following legal precedent, the Tribunal quashed the assessment due to the procedural lapse of not issuing the mandatory notice, resulting in the allowance of the assessee's appeal and the dismissal of the Revenue's appeal. en-us Wed, 05 Jul 2017 00:00:00 +0530 Thu, 25 May 2023 22:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308042 The Appellate Tribunal condoned the delay in filing the appeal by the assessee and admitted the appeal despite being time-barred. The Tribunal emphasized the mandatory nature of the notice under section 143(2) of the Income Tax Act, holding that its absence rendered the assessment bad in law. Following legal precedent, the Tribunal quashed the assessment due to the procedural lapse of not issuing the mandatory notice, resulting in the allowance of the assessee's appeal and the dismissal of the Revenue's appeal. Case-Laws Income Tax Wed, 05 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308042