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    <title>2011 (8) TMI 767 - ITAT, Agra</title>
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    <description>The Third Member upheld the validity of the reassessment proceedings initiated by the Assessing Officer, despite the non-service of the notice within the prescribed time. The decision to quash the assessment order under Section 143(3) of the IT Act, 1961 was overturned, and the reassessment proceedings were deemed valid based on the issuance of the notice dated 28.03.2005. The case was remanded for further proceedings by the regular Bench.</description>
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      <description>The Third Member upheld the validity of the reassessment proceedings initiated by the Assessing Officer, despite the non-service of the notice within the prescribed time. The decision to quash the assessment order under Section 143(3) of the IT Act, 1961 was overturned, and the reassessment proceedings were deemed valid based on the issuance of the notice dated 28.03.2005. The case was remanded for further proceedings by the regular Bench.</description>
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