https://www.taxtmi.com/caselaws?id=215045 HC held that a notice under section 143(2) must be served on the assessee within the time set by the proviso; failure to do so renders any resulting assessment order null and void. The Department did not attempt to serve the notice at the correct address on record, and a subsequent notice issued after the limitation period expired was invalid. Decision rendered in favor of the assessee. en-us Wed, 04 Jan 2012 00:00:00 +0530 Wed, 24 Sep 2025 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215045 HC held that a notice under section 143(2) must be served on the assessee within the time set by the proviso; failure to do so renders any resulting assessment order null and void. The Department did not attempt to serve the notice at the correct address on record, and a subsequent notice issued after the limitation period expired was invalid. Decision rendered in favor of the assessee. Case-Laws Income Tax Wed, 04 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215045