https://www.taxtmi.com/caselaws?id=176140 The Tribunal allowed the appeal of the assessee due to the non-service of notice u/s 143(2) within the prescribed time, leading to the cancellation of the assessment. The Tribunal found the assessment invalid, citing the decision in CIT vs. Vardhman Estate (P) Ltd. The applicability of Section 292BB of the IT Act, 1961, was also considered, determining it was not applicable to the relevant assessment year. As a result, the appeal of the Revenue was dismissed. en-us Fri, 27 Jun 2008 00:00:00 +0530 Mon, 14 Dec 2015 15:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176140 The Tribunal allowed the appeal of the assessee due to the non-service of notice u/s 143(2) within the prescribed time, leading to the cancellation of the assessment. The Tribunal found the assessment invalid, citing the decision in CIT vs. Vardhman Estate (P) Ltd. The applicability of Section 292BB of the IT Act, 1961, was also considered, determining it was not applicable to the relevant assessment year. As a result, the appeal of the Revenue was dismissed. Case-Laws Income Tax Fri, 27 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176140