https://www.taxtmi.com/caselaws?id=214120 The court held that the notice under section 143(2) served beyond the prescribed period invalidated the assessment under section 143(3). The court emphasized the mandatory nature of the limitation period and cited relevant precedents to support its decision. The argument of waiver of objection by the assessee was rejected, and the court dismissed the appeals in favor of the assessee, ruling against the Revenue. The issue of the unsigned notice was not addressed as it was not raised as a substantial question of law. en-us Tue, 13 Apr 2010 00:00:00 +0530 Mon, 18 Jun 2012 19:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214120 The court held that the notice under section 143(2) served beyond the prescribed period invalidated the assessment under section 143(3). The court emphasized the mandatory nature of the limitation period and cited relevant precedents to support its decision. The argument of waiver of objection by the assessee was rejected, and the court dismissed the appeals in favor of the assessee, ruling against the Revenue. The issue of the unsigned notice was not addressed as it was not raised as a substantial question of law. Case-Laws Income Tax Tue, 13 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214120