https://www.taxtmi.com/caselaws?id=117058 The Appellate Tribunal ITAT DELHI annulled the assessment due to the failure to serve a notice under section 143(2) within the prescribed timeframe, rendering it void. Furthermore, the tribunal ruled in favor of the assessee by deleting the entire addition of Rs. 88,460 in the hand of the firm, considering it unwarranted and lacking legal and factual basis. en-us Thu, 27 Mar 2003 00:00:00 +0530 Tue, 19 Jun 2012 17:59:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117058 The Appellate Tribunal ITAT DELHI annulled the assessment due to the failure to serve a notice under section 143(2) within the prescribed timeframe, rendering it void. Furthermore, the tribunal ruled in favor of the assessee by deleting the entire addition of Rs. 88,460 in the hand of the firm, considering it unwarranted and lacking legal and factual basis. Case-Laws Income Tax Thu, 27 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117058