https://www.taxtmi.com/caselaws?id=117235 The Tribunal held that the notice issued under section 143(2) of the Act was invalid due to being issued beyond the prescribed period, leading to the quashing of the assessment order for the assessment year 1991-92. As a result, all proceedings stemming from the invalid notice were declared void, and the appeal by the assessee was allowed. The decision emphasized adherence to statutory timelines and consequences of non-compliance in the assessment process. en-us Thu, 03 Oct 2002 00:00:00 +0530 Thu, 21 Jun 2012 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117235 The Tribunal held that the notice issued under section 143(2) of the Act was invalid due to being issued beyond the prescribed period, leading to the quashing of the assessment order for the assessment year 1991-92. As a result, all proceedings stemming from the invalid notice were declared void, and the appeal by the assessee was allowed. The decision emphasized adherence to statutory timelines and consequences of non-compliance in the assessment process. Case-Laws Income Tax Thu, 03 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117235