https://www.taxtmi.com/caselaws?id=122492 The Tribunal dismissed the revenue's appeal and allowed the assessee's cross-objection, quashing the block assessment order due to the invalidity of the notice served beyond the prescribed period under section 143(2). The Tribunal emphasized that assessments cannot be based on a time-barred notice, leading to the decision to annul the assessment order. en-us Fri, 05 Mar 2010 00:00:00 +0530 Tue, 14 Aug 2012 10:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122492 The Tribunal dismissed the revenue's appeal and allowed the assessee's cross-objection, quashing the block assessment order due to the invalidity of the notice served beyond the prescribed period under section 143(2). The Tribunal emphasized that assessments cannot be based on a time-barred notice, leading to the decision to annul the assessment order. Case-Laws Income Tax Fri, 05 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122492