https://www.taxtmi.com/caselaws?id=245483 The High Court directed the Tribunal to assess the validity of a notice served under section 143(2) of the Act within the specified time limit. The appellant argued that the notice exceeded the prescribed time, while the respondent claimed an extended limit applied. Despite the respondent's argument, the Tribunal ruled in favor of the appellant, stating that adherence to the original time limit was necessary. Consequently, the assessment order was annulled, and the appellant's appeal was successful. en-us Fri, 07 Mar 2014 00:00:00 +0530 Mon, 31 Mar 2014 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245483 The High Court directed the Tribunal to assess the validity of a notice served under section 143(2) of the Act within the specified time limit. The appellant argued that the notice exceeded the prescribed time, while the respondent claimed an extended limit applied. Despite the respondent's argument, the Tribunal ruled in favor of the appellant, stating that adherence to the original time limit was necessary. Consequently, the assessment order was annulled, and the appellant's appeal was successful. Case-Laws Income Tax Fri, 07 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245483