https://www.taxtmi.com/caselaws?id=252742 The High Court dismissed the appeal concerning the validity of a notice served under Section 143(2) of the Income Tax Act for the assessment year 2007-2008. The Court held that the notice was served beyond the prescribed time limit, rendering the assessment invalid. Emphasizing the mandatory nature of the notice requirement, the Court stated that non-compliance makes further proceedings null in law. The Court also noted that the absence of the Section 143(2) notice cannot be cured, citing a Supreme Court decision. The appeal was dismissed due to the fundamental non-compliance with the notice requirement, highlighting its critical importance in the assessment process. en-us Tue, 16 Sep 2014 00:00:00 +0530 Mon, 09 Feb 2015 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252742 The High Court dismissed the appeal concerning the validity of a notice served under Section 143(2) of the Income Tax Act for the assessment year 2007-2008. The Court held that the notice was served beyond the prescribed time limit, rendering the assessment invalid. Emphasizing the mandatory nature of the notice requirement, the Court stated that non-compliance makes further proceedings null in law. The Court also noted that the absence of the Section 143(2) notice cannot be cured, citing a Supreme Court decision. The appeal was dismissed due to the fundamental non-compliance with the notice requirement, highlighting its critical importance in the assessment process. Case-Laws Income Tax Tue, 16 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252742