https://www.taxtmi.com/caselaws?id=119267 The Tribunal annulled the assessment under section 143(3) due to improper service of notice under section 143(2) within the prescribed time limit, resulting in the assessment being declared invalid. The Tribunal emphasized the necessity of valid notice service within the specified period for a lawful assessment, ultimately dismissing the revenue's appeal and ruling in favor of the assessee. en-us Fri, 24 Aug 2007 00:00:00 +0530 Tue, 10 Jul 2012 10:43:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119267 The Tribunal annulled the assessment under section 143(3) due to improper service of notice under section 143(2) within the prescribed time limit, resulting in the assessment being declared invalid. The Tribunal emphasized the necessity of valid notice service within the specified period for a lawful assessment, ultimately dismissing the revenue's appeal and ruling in favor of the assessee. Case-Laws Income Tax Fri, 24 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119267