https://www.taxtmi.com/caselaws?id=752296 ITAT Amritsar held that reassessment proceedings were invalid due to non-issuance of statutory notice under section 143(2). The assessee repeatedly sought inspection of records and copies of the notice, paying requisite fees, but the Assessing Officer failed to provide them. The Departmental Representative could not confirm whether the notice was issued and failed to produce assessment records. The tribunal distinguished this case from non-service of an issued notice, ruling that complete non-issuance constituted an incurable defect invalidating the assessment proceedings' foundation. The appeal was decided in favor of the assessee. en-us Fri, 03 May 2024 00:00:00 +0530 Mon, 06 May 2024 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752296 ITAT Amritsar held that reassessment proceedings were invalid due to non-issuance of statutory notice under section 143(2). The assessee repeatedly sought inspection of records and copies of the notice, paying requisite fees, but the Assessing Officer failed to provide them. The Departmental Representative could not confirm whether the notice was issued and failed to produce assessment records. The tribunal distinguished this case from non-service of an issued notice, ruling that complete non-issuance constituted an incurable defect invalidating the assessment proceedings' foundation. The appeal was decided in favor of the assessee. Case-Laws Income Tax Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752296