https://www.taxtmi.com/caselaws?id=254587 The High Court held that the assessment order under Section 143(3) of the Income Tax Act was invalid as no valid notice under Section 143(2) was issued to the assessee. The court emphasized the mandatory nature of timely notice service for assessment validity, citing previous decisions. The appellant's appeal was dismissed as the assessment order was deemed void ab initio due to the absence of a proper notice under Section 143(2). en-us Mon, 08 Dec 2014 00:00:00 +0530 Fri, 26 Dec 2014 09:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254587 The High Court held that the assessment order under Section 143(3) of the Income Tax Act was invalid as no valid notice under Section 143(2) was issued to the assessee. The court emphasized the mandatory nature of timely notice service for assessment validity, citing previous decisions. The appellant's appeal was dismissed as the assessment order was deemed void ab initio due to the absence of a proper notice under Section 143(2). Case-Laws Income Tax Mon, 08 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254587