https://www.taxtmi.com/caselaws?id=151707 The Tribunal allowed the appeal filed by the assessee, quashing the assessment under section 143(3)(ii) due to the time-barred notice under section 143(2)(ii). The Tribunal emphasized the strict adherence to time limits for issuing notices for limited and regular scrutiny under section 143(2). Consequently, the appeal was decided in favor of the assessee without delving into the substantive merits of the case. en-us Mon, 26 May 2008 00:00:00 +0530 Thu, 13 Jun 2013 11:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151707 The Tribunal allowed the appeal filed by the assessee, quashing the assessment under section 143(3)(ii) due to the time-barred notice under section 143(2)(ii). The Tribunal emphasized the strict adherence to time limits for issuing notices for limited and regular scrutiny under section 143(2). Consequently, the appeal was decided in favor of the assessee without delving into the substantive merits of the case. Case-Laws Income Tax Mon, 26 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151707