https://www.taxtmi.com/caselaws?id=207126 The Tribunal dismissed the Revenue's appeal, upholding the invalidity of the assessment due to the late issuance of the notice under Section 143(2) of the Income Tax Act. The procedural objections raised by the Departmental Representative were deemed meritless and based on false premises. The Tribunal's decision was rendered on August 30, 2011. en-us Tue, 30 Aug 2011 00:00:00 +0530 Tue, 29 Nov 2011 08:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207126 The Tribunal dismissed the Revenue's appeal, upholding the invalidity of the assessment due to the late issuance of the notice under Section 143(2) of the Income Tax Act. The procedural objections raised by the Departmental Representative were deemed meritless and based on false premises. The Tribunal's decision was rendered on August 30, 2011. Case-Laws Income Tax Tue, 30 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207126