https://www.taxtmi.com/caselaws?id=244395 The tribunal allowed the appeal by the assessee due to the invalidity of the assessment proceedings resulting from the failure to issue a notice under section 143(2) within the statutory time limit. The delay in filing the appeal was condoned considering the circumstances. The revised return was deemed non est as the original return was not filed timely, as per section 139(1). The tribunal emphasized the mandatory nature of the time limit for issuing notices under section 143(2) and rejected the applicability of sections 292B and 292BB. The assessment order was annulled, and the judgment was pronounced in open court on 7th February 2014. en-us Fri, 07 Feb 2014 00:00:00 +0530 Tue, 25 Feb 2014 06:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244395 The tribunal allowed the appeal by the assessee due to the invalidity of the assessment proceedings resulting from the failure to issue a notice under section 143(2) within the statutory time limit. The delay in filing the appeal was condoned considering the circumstances. The revised return was deemed non est as the original return was not filed timely, as per section 139(1). The tribunal emphasized the mandatory nature of the time limit for issuing notices under section 143(2) and rejected the applicability of sections 292B and 292BB. The assessment order was annulled, and the judgment was pronounced in open court on 7th February 2014. Case-Laws Income Tax Fri, 07 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244395