https://www.taxtmi.com/caselaws?id=204246 The Tribunal set aside the assessment orders under sections 144 and 115WE due to doubts regarding the proper service of notices u/s 143(2) and 115WE(2). Discrepancies in the address raised concerns about the actual delivery of the notices. The Tribunal directed the AO to obtain a report from postal authorities to verify the delivery status. The issues were remanded for fresh adjudication, emphasizing the importance of determining the validity of notice service before examining the disallowances. The Tribunal allowed the appeal for statistical purposes, stressing the need for a comprehensive reevaluation by the AO. en-us Wed, 29 Dec 2010 00:00:00 +0530 Mon, 11 Jul 2011 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204246 The Tribunal set aside the assessment orders under sections 144 and 115WE due to doubts regarding the proper service of notices u/s 143(2) and 115WE(2). Discrepancies in the address raised concerns about the actual delivery of the notices. The Tribunal directed the AO to obtain a report from postal authorities to verify the delivery status. The issues were remanded for fresh adjudication, emphasizing the importance of determining the validity of notice service before examining the disallowances. The Tribunal allowed the appeal for statistical purposes, stressing the need for a comprehensive reevaluation by the AO. Case-Laws Income Tax Wed, 29 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204246