https://www.taxtmi.com/caselaws?id=61898 The tribunal ruled in favor of the appellant, setting aside the lower authorities' orders regarding the notice under section 143(2) and assessment under section 143(3) for the assessment year 1989-90. The tribunal found that the notice was not served within the prescribed timeline, as claimed by the appellant, and there was a lack of evidence supporting the timely service of the notice. Consequently, the assessment made based on the invalid notice was deemed legally incorrect and invalid, leading to the tribunal allowing the appeal. en-us Mon, 29 Dec 1997 00:00:00 +0530 Sat, 15 Jan 2011 18:44:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61898 The tribunal ruled in favor of the appellant, setting aside the lower authorities' orders regarding the notice under section 143(2) and assessment under section 143(3) for the assessment year 1989-90. The tribunal found that the notice was not served within the prescribed timeline, as claimed by the appellant, and there was a lack of evidence supporting the timely service of the notice. Consequently, the assessment made based on the invalid notice was deemed legally incorrect and invalid, leading to the tribunal allowing the appeal. Case-Laws Income Tax Mon, 29 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61898