https://www.taxtmi.com/caselaws?id=240970 The Tribunal allowed the appeal of the assessee, canceling the assessment for the relevant year. It found that the notice under Section 143(2) was not validly served within the statutory period of 12 months from the end of the month in which the return of income was filed. Additionally, the lack of authorization for the Chartered Accountant to receive the notice further invalidated the service. Relying on precedent, the Tribunal held that non-compliance with the mandatory provision of serving a valid notice within the specified time renders the assessment null and void. en-us Fri, 01 Feb 2013 00:00:00 +0530 Sun, 15 Dec 2013 10:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240970 The Tribunal allowed the appeal of the assessee, canceling the assessment for the relevant year. It found that the notice under Section 143(2) was not validly served within the statutory period of 12 months from the end of the month in which the return of income was filed. Additionally, the lack of authorization for the Chartered Accountant to receive the notice further invalidated the service. Relying on precedent, the Tribunal held that non-compliance with the mandatory provision of serving a valid notice within the specified time renders the assessment null and void. Case-Laws Income Tax Fri, 01 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240970