https://www.taxtmi.com/caselaws?id=752489 ITAT Hyderabad held that failure to issue notice under section 143(2) before making additions constituted a jurisdictional error that rendered the assessment unsustainable. The Revenue argued no notice was required, but the tribunal ruled that proper notice must be served before additions can be made. Following Supreme Court precedent in Hotel Blue Moon case, the tribunal decided in favor of the assessee, finding the procedural violation fatal to the Revenue's case. en-us Thu, 09 May 2024 00:00:00 +0530 Sat, 11 May 2024 08:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752489 ITAT Hyderabad held that failure to issue notice under section 143(2) before making additions constituted a jurisdictional error that rendered the assessment unsustainable. The Revenue argued no notice was required, but the tribunal ruled that proper notice must be served before additions can be made. Following Supreme Court precedent in Hotel Blue Moon case, the tribunal decided in favor of the assessee, finding the procedural violation fatal to the Revenue's case. Case-Laws Income Tax Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752489