https://www.taxtmi.com/caselaws?id=260206 The Tribunal invalidated the assessment due to non-service of notice under section 143(2) within the prescribed time limit. Procedural lapses, such as rejecting additional evidence without proper reasoning and failing to provide an opportunity to rebut the remand report, supported this decision. As a result, the appeal was allowed, and the assessment order was canceled. en-us Mon, 01 Jun 2015 00:00:00 +0530 Mon, 17 Aug 2015 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260206 The Tribunal invalidated the assessment due to non-service of notice under section 143(2) within the prescribed time limit. Procedural lapses, such as rejecting additional evidence without proper reasoning and failing to provide an opportunity to rebut the remand report, supported this decision. As a result, the appeal was allowed, and the assessment order was canceled. Case-Laws Income Tax Mon, 01 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260206