https://www.taxtmi.com/caselaws?id=266894 ITAT (DELHI) held for the assessee that the assessment was void because the notice under section 143(2) was issued beyond the statutory period, rendering the assessment order non est. The Tribunal found that the Commissioner cannot invoke section 263 to revise an order that is a nullity in law; therefore the revision proceedings could not validly sustain or revive the barred assessment. Decision pronounced in favour of the assessee. en-us Thu, 24 Sep 2015 00:00:00 +0530 Sat, 20 Sep 2025 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266894 ITAT (DELHI) held for the assessee that the assessment was void because the notice under section 143(2) was issued beyond the statutory period, rendering the assessment order non est. The Tribunal found that the Commissioner cannot invoke section 263 to revise an order that is a nullity in law; therefore the revision proceedings could not validly sustain or revive the barred assessment. Decision pronounced in favour of the assessee. Case-Laws Income Tax Thu, 24 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266894