https://www.taxtmi.com/caselaws?id=1640 The High Court found that the notice under Section 143(2) of the Income Tax Act was not validly served on the Assessee within the prescribed period. Due to discrepancies in the service of the notice, including an undelivered registered post without acknowledgment due, the assessment made by the Income Tax Department was deemed invalid. The Court upheld the Tribunal's decision in favor of the Assessee, dismissing the Revenue's appeal. en-us Tue, 03 Apr 2007 00:00:00 +0530 Tue, 14 Jun 2011 04:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1640 The High Court found that the notice under Section 143(2) of the Income Tax Act was not validly served on the Assessee within the prescribed period. Due to discrepancies in the service of the notice, including an undelivered registered post without acknowledgment due, the assessment made by the Income Tax Department was deemed invalid. The Court upheld the Tribunal's decision in favor of the Assessee, dismissing the Revenue's appeal. Case-Laws Income Tax Tue, 03 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1640