https://www.taxtmi.com/caselaws?id=123030 The Tribunal held that the first notice served by affixture was invalid, and the second notice served beyond the 12-month period was also invalid under section 143(2) of the Act. Consequently, the assessment was annulled, and the appeal was allowed, setting aside the assessment without addressing the other grounds raised by the assessee. en-us Mon, 28 Jun 2010 00:00:00 +0530 Thu, 30 Aug 2012 10:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123030 The Tribunal held that the first notice served by affixture was invalid, and the second notice served beyond the 12-month period was also invalid under section 143(2) of the Act. Consequently, the assessment was annulled, and the appeal was allowed, setting aside the assessment without addressing the other grounds raised by the assessee. Case-Laws Income Tax Mon, 28 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123030