https://www.taxtmi.com/caselaws?id=460382 The Tribunal held that the assessment order was invalid due to the failure to issue a mandatory notice under section 143(2) of the Income Tax Act, which is a jurisdictional requirement. The absence of this notice rendered the assessment order void ab initio. Consequently, any additions made by the Assessing Officer in the reassessment proceedings were also deemed void, as they were based on an invalid assessment order. The Tribunal allowed the appeal of the assessee, emphasizing that awareness of proceedings does not substitute the legal requirement of serving the notice. en-us Thu, 12 Aug 2021 00:00:00 +0530 Tue, 21 Jan 2025 17:04:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460382 The Tribunal held that the assessment order was invalid due to the failure to issue a mandatory notice under section 143(2) of the Income Tax Act, which is a jurisdictional requirement. The absence of this notice rendered the assessment order void ab initio. Consequently, any additions made by the Assessing Officer in the reassessment proceedings were also deemed void, as they were based on an invalid assessment order. The Tribunal allowed the appeal of the assessee, emphasizing that awareness of proceedings does not substitute the legal requirement of serving the notice. Case-Laws Income Tax Thu, 12 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460382