https://www.taxtmi.com/caselaws?id=252493 The Tribunal upheld the CIT(A)'s decision to quash the assessment order due to the invalid service of notice under section 143(2) of the Income Tax Act, 1961. The Department's appeal was dismissed, emphasizing the importance of adhering to procedural requirements for the validity of assessment orders. The Tribunal affirmed that failure to serve the statutory notice within the prescribed time limit cannot be cured and invalidates the assessment proceedings. en-us Thu, 14 Aug 2014 00:00:00 +0530 Mon, 13 Oct 2014 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252493 The Tribunal upheld the CIT(A)'s decision to quash the assessment order due to the invalid service of notice under section 143(2) of the Income Tax Act, 1961. The Department's appeal was dismissed, emphasizing the importance of adhering to procedural requirements for the validity of assessment orders. The Tribunal affirmed that failure to serve the statutory notice within the prescribed time limit cannot be cured and invalidates the assessment proceedings. Case-Laws Income Tax Thu, 14 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252493