https://www.taxtmi.com/caselaws?id=65594 The Tribunal set aside the CIT(A)'s findings, determining that the notice under section 143(2) was not validly served within the prescribed 12-month period, as the service by affixture did not comply with the procedural requirements of the CPC. Consequently, the assessment based on the invalid notice was deemed null and void, and the assessee's appeal was allowed. en-us Tue, 08 Jun 2004 00:00:00 +0530 Fri, 05 Jul 2024 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65594 The Tribunal set aside the CIT(A)'s findings, determining that the notice under section 143(2) was not validly served within the prescribed 12-month period, as the service by affixture did not comply with the procedural requirements of the CPC. Consequently, the assessment based on the invalid notice was deemed null and void, and the assessee's appeal was allowed. Case-Laws Income Tax Tue, 08 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65594