https://www.taxtmi.com/caselaws?id=68818 The Tribunal held that the assessment order was invalid due to improper service of notice under Section 143(2). The Revenue failed to establish the identity and authorization of the person who received the notice, rendering the service invalid. As a result, the assessment order was annulled, and the assessee's appeal was allowed. The Revenue's appeal was dismissed as it became infructuous due to the annulment of the assessment order. en-us Fri, 13 Jun 2008 00:00:00 +0530 Fri, 01 Apr 2011 18:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68818 The Tribunal held that the assessment order was invalid due to improper service of notice under Section 143(2). The Revenue failed to establish the identity and authorization of the person who received the notice, rendering the service invalid. As a result, the assessment order was annulled, and the assessee's appeal was allowed. The Revenue's appeal was dismissed as it became infructuous due to the annulment of the assessment order. Case-Laws Income Tax Fri, 13 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68818