https://www.taxtmi.com/caselaws?id=59444 The Tribunal rejected the appeal challenging the validity of the assessment order due to the non-issuance of notice under section 143(2), determining it to be a procedural irregularity rather than a jurisdictional defect. However, the Tribunal partly allowed the appeal concerning the disallowance of interest, directing the Assessing Officer to permit the interest deduction for the period up to 31-5-1997. The remaining grounds, including Ground No. 5, were dismissed as not pressed, resulting in the assessee's appeal being partly allowed. en-us Wed, 20 Dec 2006 00:00:00 +0530 Fri, 09 Feb 2024 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59444 The Tribunal rejected the appeal challenging the validity of the assessment order due to the non-issuance of notice under section 143(2), determining it to be a procedural irregularity rather than a jurisdictional defect. However, the Tribunal partly allowed the appeal concerning the disallowance of interest, directing the Assessing Officer to permit the interest deduction for the period up to 31-5-1997. The remaining grounds, including Ground No. 5, were dismissed as not pressed, resulting in the assessee's appeal being partly allowed. Case-Laws Income Tax Wed, 20 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59444