https://www.taxtmi.com/caselaws?id=67459 Failure to dispose of an application under section 146 within the prescribed time could not prejudice the assessee, because a statutory duty imposed for the assessee's benefit must operate in that party's favour. The non-disposal was therefore treated as a ground that could be raised in an appeal against the assessment under section 144 itself, and the appellate authority was competent to examine it. The text also notes that notice was sent to an address other than the declared service address, reinforcing the finding that adequate notice had not been given. On that basis, the assessment was set aside and the revenue's challenge failed. en-us Mon, 24 Nov 1986 00:00:00 +0530 Thu, 10 Mar 2011 17:02:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67459 Failure to dispose of an application under section 146 within the prescribed time could not prejudice the assessee, because a statutory duty imposed for the assessee's benefit must operate in that party's favour. The non-disposal was therefore treated as a ground that could be raised in an appeal against the assessment under section 144 itself, and the appellate authority was competent to examine it. The text also notes that notice was sent to an address other than the declared service address, reinforcing the finding that adequate notice had not been given. On that basis, the assessment was set aside and the revenue's challenge failed. Case-Laws Income Tax Mon, 24 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67459