https://www.taxtmi.com/caselaws?id=264297 The High Court ruled in favor of the Assessee in a case involving the validity of a notice under Section 143(2) of the Income Tax Act, 1961 for AY 1991-92. The Court held that the notice served on an unauthorized person was invalid, emphasizing the necessity of serving the notice on the intended recipient. Additionally, the Court upheld the ITAT's decision to consider additional evidence in AY 1990-91, stating that objections to improper notice service can be raised before the completion of assessment. Consequently, the appeals by the Revenue were dismissed with no order as to costs. en-us Tue, 08 Sep 2015 00:00:00 +0530 Tue, 22 Sep 2015 06:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264297 The High Court ruled in favor of the Assessee in a case involving the validity of a notice under Section 143(2) of the Income Tax Act, 1961 for AY 1991-92. The Court held that the notice served on an unauthorized person was invalid, emphasizing the necessity of serving the notice on the intended recipient. Additionally, the Court upheld the ITAT's decision to consider additional evidence in AY 1990-91, stating that objections to improper notice service can be raised before the completion of assessment. Consequently, the appeals by the Revenue were dismissed with no order as to costs. Case-Laws Income Tax Tue, 08 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264297