https://www.taxtmi.com/caselaws?id=779614 ITAT DELHI - AT held that reassessment under ss.147/143(3) was invalid because the mandatory notice under s.143(2) was not issued within the statutory period, rendering the subsequent order a nullity. Relying on SC precedents, the tribunal found the Revenue conceded non-issuance of the requisite notice and therefore quashed the reassessment order and allowed the assessee's appeal. en-us Thu, 31 Jul 2025 00:00:00 +0530 Thu, 09 Oct 2025 08:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779614 ITAT DELHI - AT held that reassessment under ss.147/143(3) was invalid because the mandatory notice under s.143(2) was not issued within the statutory period, rendering the subsequent order a nullity. Relying on SC precedents, the tribunal found the Revenue conceded non-issuance of the requisite notice and therefore quashed the reassessment order and allowed the assessee's appeal. Case-Laws Income Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779614