https://www.taxtmi.com/caselaws?id=76899 The High Court of Delhi allowed the appeal filed by the assessee, setting aside the Tribunal's order. The court held that the notice under section 143(2) of the Income-tax Act, 1961 was not served within the prescribed period, rendering the assessment invalid. The court ruled in favor of the assessee, concluding that the mandatory requirement of serving the notice within the specified time was not met, leading to the disposal of the appeal in favor of the assessee and against the Revenue. en-us Mon, 24 Mar 2008 00:00:00 +0530 Tue, 27 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76899 The High Court of Delhi allowed the appeal filed by the assessee, setting aside the Tribunal's order. The court held that the notice under section 143(2) of the Income-tax Act, 1961 was not served within the prescribed period, rendering the assessment invalid. The court ruled in favor of the assessee, concluding that the mandatory requirement of serving the notice within the specified time was not met, leading to the disposal of the appeal in favor of the assessee and against the Revenue. Case-Laws Income Tax Mon, 24 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76899