https://www.taxtmi.com/caselaws?id=66878 The Tribunal held that a defective demand notice does not invalidate assessment proceedings, emphasizing that failure to serve the assessment order with the notice of demand does not vitiate the assessment. The Tribunal found that the CIT (A) exceeded jurisdiction by setting aside the assessment order and issuing directions for a fresh assessment without considering whether the assessment was time-barred. The Tribunal set aside the directions issued by the CIT (A) and remanded the matter for rehearing. The appeal filed under section 154 was deemed premature and dismissed as the impugned directions were set aside in the previous appeal. en-us Wed, 16 Aug 1995 00:00:00 +0530 Mon, 07 Mar 2011 18:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66878 The Tribunal held that a defective demand notice does not invalidate assessment proceedings, emphasizing that failure to serve the assessment order with the notice of demand does not vitiate the assessment. The Tribunal found that the CIT (A) exceeded jurisdiction by setting aside the assessment order and issuing directions for a fresh assessment without considering whether the assessment was time-barred. The Tribunal set aside the directions issued by the CIT (A) and remanded the matter for rehearing. The appeal filed under section 154 was deemed premature and dismissed as the impugned directions were set aside in the previous appeal. Case-Laws Wealth-tax Wed, 16 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66878