https://www.taxtmi.com/caselaws?id=770431 Tribunal ruled that an assessment order under section 144 of Income Tax Act is void when issued without mandatory notice under section 143(2). Despite the assessee filing returns electronically, the Assessing Officer proceeded ex parte. The HC precedents and Supreme Court rulings were cited to emphasize that procedural non-compliance invalidates the entire assessment, including consequential additions and penalties under sections 69A, 115BBE, and 271F. en-us Wed, 07 May 2025 00:00:00 +0530 Sat, 10 May 2025 08:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770431 Tribunal ruled that an assessment order under section 144 of Income Tax Act is void when issued without mandatory notice under section 143(2). Despite the assessee filing returns electronically, the Assessing Officer proceeded ex parte. The HC precedents and Supreme Court rulings were cited to emphasize that procedural non-compliance invalidates the entire assessment, including consequential additions and penalties under sections 69A, 115BBE, and 271F. Case-Laws Income Tax Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770431