https://www.taxtmi.com/caselaws?id=464174 Notice under s.143(2) left unsigned and blank was held violative of s.282A(1) and therefore invalid and void ab initio; relying on SC precedent that a valid s.143(2) notice is sine qua non for framing assessment and on HC authority confirming mandatory issuance in reassessment, the Tribunal held that, once the s.143(2) notice is invalid, the AO lacks jurisdiction to complete assessment under s.143(3); the assessment was quashed and the assessee's appeal allowed. en-us Mon, 04 Aug 2025 00:00:00 +0530 Wed, 08 Oct 2025 21:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464174 Notice under s.143(2) left unsigned and blank was held violative of s.282A(1) and therefore invalid and void ab initio; relying on SC precedent that a valid s.143(2) notice is sine qua non for framing assessment and on HC authority confirming mandatory issuance in reassessment, the Tribunal held that, once the s.143(2) notice is invalid, the AO lacks jurisdiction to complete assessment under s.143(3); the assessment was quashed and the assessee's appeal allowed. Case-Laws Income Tax Mon, 04 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464174