https://www.taxtmi.com/caselaws?id=260403 The High Court dismissed the appeal challenging the validity of a notice served under Section 143(2) of the Income Tax Act, 1961. The Court upheld the decision that the notice was not served within the prescribed time frame, rendering the assessment jurisdictionally flawed. The Court rejected arguments regarding service to an employee and the applicability of Section 292-BB presumption, emphasizing the necessity of timely and valid notice service in income tax assessments. The appeal was dismissed, affirming the lower authorities' decisions. en-us Tue, 12 May 2015 00:00:00 +0530 Thu, 11 Jun 2015 06:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260403 The High Court dismissed the appeal challenging the validity of a notice served under Section 143(2) of the Income Tax Act, 1961. The Court upheld the decision that the notice was not served within the prescribed time frame, rendering the assessment jurisdictionally flawed. The Court rejected arguments regarding service to an employee and the applicability of Section 292-BB presumption, emphasizing the necessity of timely and valid notice service in income tax assessments. The appeal was dismissed, affirming the lower authorities' decisions. Case-Laws Income Tax Tue, 12 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260403