https://www.taxtmi.com/caselaws?id=767267 The Tribunal invalidated the assessment order under Section 147 of the Income Tax Act due to the absence of a mandatory notice under Section 143(2), which is required for jurisdictional purposes. It also held that the return filed by the assessee was valid, as it was submitted within the extended limitation period allowed by the SC during the COVID-19 pandemic. The Tribunal emphasized the necessity of procedural compliance, quashing the assessment order and allowing the appeal on legal grounds without addressing other merits raised by the assessee. en-us Tue, 11 Mar 2025 00:00:00 +0530 Thu, 13 Mar 2025 08:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767267 The Tribunal invalidated the assessment order under Section 147 of the Income Tax Act due to the absence of a mandatory notice under Section 143(2), which is required for jurisdictional purposes. It also held that the return filed by the assessee was valid, as it was submitted within the extended limitation period allowed by the SC during the COVID-19 pandemic. The Tribunal emphasized the necessity of procedural compliance, quashing the assessment order and allowing the appeal on legal grounds without addressing other merits raised by the assessee. Case-Laws Income Tax Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767267