https://www.taxtmi.com/caselaws?id=176538 Validity of a mandatory assessment notice under the proviso to section 143(2) was examined: the High Court held that a curative provision did not extend or cure the statute-bound limitation for issuing that notice, so a notice issued well after the 12-month period was time barred. Consequently, assessments commenced on the basis of that late notice for the block assessment period were void and were set aside, resulting in relief for the assessee. en-us Thu, 30 Aug 2012 00:00:00 +0530 Mon, 02 Feb 2026 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176538 Validity of a mandatory assessment notice under the proviso to section 143(2) was examined: the High Court held that a curative provision did not extend or cure the statute-bound limitation for issuing that notice, so a notice issued well after the 12-month period was time barred. Consequently, assessments commenced on the basis of that late notice for the block assessment period were void and were set aside, resulting in relief for the assessee. Case-Laws Income Tax Thu, 30 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176538