https://www.taxtmi.com/caselaws?id=441168 The Tribunal allowed the appeal, quashing the reassessment order due to the non-issuance of notice under section 143(2) and deleting the addition made by the AO based on unverified estimates. The Tribunal emphasized the need for independent inquiry and proper verification in reassessment proceedings. en-us Mon, 31 Jul 2023 00:00:00 +0530 Thu, 03 Aug 2023 07:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441168 The Tribunal allowed the appeal, quashing the reassessment order due to the non-issuance of notice under section 143(2) and deleting the addition made by the AO based on unverified estimates. The Tribunal emphasized the need for independent inquiry and proper verification in reassessment proceedings. Case-Laws Income Tax Mon, 31 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441168