https://www.taxtmi.com/caselaws?id=65393 The Tribunal found that the notice u/s 143(2) was not served within the statutory period, rendering the assessment invalid. Relying on legal precedents emphasizing the importance of actual service within the timeframe, the Tribunal quashed the assessment and canceled the raised demand, allowing the assessee's appeal solely on these grounds. The decision highlighted the necessity of timely service of notices for valid assessment proceedings. en-us Fri, 14 Dec 2007 00:00:00 +0530 Tue, 14 Jul 2015 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65393 The Tribunal found that the notice u/s 143(2) was not served within the statutory period, rendering the assessment invalid. Relying on legal precedents emphasizing the importance of actual service within the timeframe, the Tribunal quashed the assessment and canceled the raised demand, allowing the assessee's appeal solely on these grounds. The decision highlighted the necessity of timely service of notices for valid assessment proceedings. Case-Laws Income Tax Fri, 14 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65393