https://www.taxtmi.com/caselaws?id=64360 The Tribunal quashed the assessment for the year 2001-02 due to improper service of notice under Section 143(2) of the IT Act. It found that the service by affixture was invalid without a court order, and there was a lack of due diligence in serving the notice at the correct address. Additionally, procedural requirements under the CPC, such as the verification of the serving officer's affidavit, were not met. The Tribunal also noted the absence of evidence for a notice sent by registered post. Consequently, the assessment was invalidated, and the appeal was allowed. en-us Fri, 21 Sep 2007 00:00:00 +0530 Sat, 13 Jan 2024 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64360 The Tribunal quashed the assessment for the year 2001-02 due to improper service of notice under Section 143(2) of the IT Act. It found that the service by affixture was invalid without a court order, and there was a lack of due diligence in serving the notice at the correct address. Additionally, procedural requirements under the CPC, such as the verification of the serving officer's affidavit, were not met. The Tribunal also noted the absence of evidence for a notice sent by registered post. Consequently, the assessment was invalidated, and the appeal was allowed. Case-Laws Income Tax Fri, 21 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64360