https://www.taxtmi.com/caselaws?id=202662 The court dismissed the appeal and upheld the Tribunal's decision to invalidate the assessment as null and void due to the failure to issue a notice under section 143(2) of the Income-tax Act. The absence of documentary evidence confirming the dispatch of the notice led to the conclusion that the notice was not served on the assessee, emphasizing the importance of adhering to statutory requirements in tax assessments. The judgment highlights the necessity of proper documentation and procedural compliance in tax proceedings to ensure a fair assessment process and avoid legal consequences. en-us Fri, 29 Oct 2010 00:00:00 +0530 Mon, 24 Dec 2012 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202662 The court dismissed the appeal and upheld the Tribunal's decision to invalidate the assessment as null and void due to the failure to issue a notice under section 143(2) of the Income-tax Act. The absence of documentary evidence confirming the dispatch of the notice led to the conclusion that the notice was not served on the assessee, emphasizing the importance of adhering to statutory requirements in tax assessments. The judgment highlights the necessity of proper documentation and procedural compliance in tax proceedings to ensure a fair assessment process and avoid legal consequences. Case-Laws Income Tax Fri, 29 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202662