https://www.taxtmi.com/caselaws?id=254129 The Tribunal found the assessment invalid due to non-service of notice under section 143(2) within the statutory time limit, quashing and annulling the assessment order. The reopening of the assessment was not addressed in detail as the primary issue was non-service of notice. The addition of loan/advances as deemed dividend was not considered due to the decision on the non-service issue. Consequently, the appeals were allowed, stay applications were dismissed, and the judgments were applied mutatis mutandis. The order was pronounced on 9th September 2014. en-us Tue, 09 Sep 2014 00:00:00 +0530 Tue, 24 Feb 2015 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254129 The Tribunal found the assessment invalid due to non-service of notice under section 143(2) within the statutory time limit, quashing and annulling the assessment order. The reopening of the assessment was not addressed in detail as the primary issue was non-service of notice. The addition of loan/advances as deemed dividend was not considered due to the decision on the non-service issue. Consequently, the appeals were allowed, stay applications were dismissed, and the judgments were applied mutatis mutandis. The order was pronounced on 9th September 2014. Case-Laws Income Tax Tue, 09 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254129