https://www.taxtmi.com/caselaws?id=211463 The court held that the Assessing Officer exceeded jurisdiction under Section 143(2) of the Income Tax Act in both cases due to improper service of notice. The Commissioner of Income-tax (Appeals) set aside the assessment orders emphasizing the importance of timely service within 12 months from the end of the filing month. The Tribunal upheld these decisions, stressing the necessity of correct addressing and timely issuance of notices. The appeals were dismissed due to the failure to comply with the statutory provisions, highlighting the significance of proper notice procedures for maintaining assessment integrity. en-us Wed, 01 Feb 2012 00:00:00 +0530 Thu, 22 Mar 2012 19:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211463 The court held that the Assessing Officer exceeded jurisdiction under Section 143(2) of the Income Tax Act in both cases due to improper service of notice. The Commissioner of Income-tax (Appeals) set aside the assessment orders emphasizing the importance of timely service within 12 months from the end of the filing month. The Tribunal upheld these decisions, stressing the necessity of correct addressing and timely issuance of notices. The appeals were dismissed due to the failure to comply with the statutory provisions, highlighting the significance of proper notice procedures for maintaining assessment integrity. Case-Laws Income Tax Wed, 01 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211463