https://www.taxtmi.com/caselaws?id=234857 The High Court upheld the Tribunal's decision that the assessment order for the assessment year 2002-2003 was illegal and void ab initio due to improper service of notices under Sections 143(2) and 142(1) of the Income Tax Act, 1961. The Court found that the Revenue failed to prove proper service of notices, leading to the dismissal of the appeal and maintenance of the Tribunal's order. The limitation issue regarding the assessment order completion timeframe became moot in light of the void ab initio declaration. Each party was directed to bear their own costs. en-us Fri, 28 Jun 2013 00:00:00 +0530 Mon, 07 Apr 2014 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234857 The High Court upheld the Tribunal's decision that the assessment order for the assessment year 2002-2003 was illegal and void ab initio due to improper service of notices under Sections 143(2) and 142(1) of the Income Tax Act, 1961. The Court found that the Revenue failed to prove proper service of notices, leading to the dismissal of the appeal and maintenance of the Tribunal's order. The limitation issue regarding the assessment order completion timeframe became moot in light of the void ab initio declaration. Each party was directed to bear their own costs. Case-Laws Income Tax Fri, 28 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234857