https://www.taxtmi.com/caselaws?id=68389 The tribunal found that an assessment under section 143(3) based on a return declaring income below the taxable limit was invalid and void ab initio. The tribunal held that such returns should be considered as not filed at all, rendering assessments on them void. The appeal of the assessee was allowed, emphasizing the importance of filing valid returns and the consequences of assessments on non-taxable income returns. en-us Mon, 15 Oct 2001 00:00:00 +0530 Thu, 21 Jun 2012 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68389 The tribunal found that an assessment under section 143(3) based on a return declaring income below the taxable limit was invalid and void ab initio. The tribunal held that such returns should be considered as not filed at all, rendering assessments on them void. The appeal of the assessee was allowed, emphasizing the importance of filing valid returns and the consequences of assessments on non-taxable income returns. Case-Laws Income Tax Mon, 15 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68389