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    <title>2012 (6) TMI 55 - DELHI HIGH COURT</title>
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    <description>The High Court held that there was valid service of the notice under Section 143(2) within the statutory period. The Tribunal&#039;s decision to quash the assessment proceedings was reversed, and the issue was remitted to the Tribunal for fresh disposal of the appeal on merits. The High Court directed the Tribunal to re-examine the merits of the additions made in the assessment order in light of the finding on the validity of the notice under Section 143(2).</description>
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      <description>The High Court held that there was valid service of the notice under Section 143(2) within the statutory period. The Tribunal&#039;s decision to quash the assessment proceedings was reversed, and the issue was remitted to the Tribunal for fresh disposal of the appeal on merits. The High Court directed the Tribunal to re-examine the merits of the additions made in the assessment order in light of the finding on the validity of the notice under Section 143(2).</description>
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