https://www.taxtmi.com/caselaws?id=68812 The Tribunal upheld the CIT(A)'s decision to annul the assessment order due to improper service of notice under section 143(2) of the IT Act, 1961. The Revenue's appeal was dismissed as it failed to prove timely service of the notice within the prescribed period, as required by legal precedents. The Tribunal emphasized the necessity of adhering to the statutory timeline for serving notices and concluded that the assessment order was not in accordance with the law. en-us Fri, 30 May 2008 00:00:00 +0530 Tue, 07 Aug 2012 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68812 The Tribunal upheld the CIT(A)'s decision to annul the assessment order due to improper service of notice under section 143(2) of the IT Act, 1961. The Revenue's appeal was dismissed as it failed to prove timely service of the notice within the prescribed period, as required by legal precedents. The Tribunal emphasized the necessity of adhering to the statutory timeline for serving notices and concluded that the assessment order was not in accordance with the law. Case-Laws Income Tax Fri, 30 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68812