https://www.taxtmi.com/caselaws?id=253031 The Tribunal allowed the appeal, declaring the assessment null and void due to the delayed issuance of the notice under section 143(2). It ruled that section 292BB of the Income Tax Act, 1961, cannot be applied retrospectively, emphasizing the significance of complying with procedural requirements and the impact of procedural amendments on pending assessments and appeals. en-us Fri, 07 Nov 2014 00:00:00 +0530 Mon, 23 Feb 2015 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253031 The Tribunal allowed the appeal, declaring the assessment null and void due to the delayed issuance of the notice under section 143(2). It ruled that section 292BB of the Income Tax Act, 1961, cannot be applied retrospectively, emphasizing the significance of complying with procedural requirements and the impact of procedural amendments on pending assessments and appeals. Case-Laws Income Tax Fri, 07 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253031