https://www.taxtmi.com/caselaws?id=66280 The Tribunal dismissed the appeal, affirming that a reassessment based on a notice served after the limitation period is invalid. Emphasizing the necessity for timely notice issuance and service within the prescribed period, the decision underscored the significance of adherence to procedural requirements in tax reassessment to uphold jurisdiction and validity. en-us Wed, 12 Apr 1978 00:00:00 +0530 Wed, 23 Feb 2011 13:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66280 The Tribunal dismissed the appeal, affirming that a reassessment based on a notice served after the limitation period is invalid. Emphasizing the necessity for timely notice issuance and service within the prescribed period, the decision underscored the significance of adherence to procedural requirements in tax reassessment to uphold jurisdiction and validity. Case-Laws Income Tax Wed, 12 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66280