https://www.taxtmi.com/caselaws?id=177615 The Tribunal allowed the assessee's cross-objection, ruling that the notice u/s 143(2) was not validly served within the prescribed time frame as it was not served on any partner of the assessee firm. The Tribunal held that the provisions of s. 292BB were not applicable retrospectively for the assessment year in question. Consequently, the cross-objection was partially allowed, and the Revenue's appeal was dismissed. Other grounds raised were not addressed due to the decision on the notice service issue. en-us Fri, 13 Feb 2009 00:00:00 +0530 Thu, 12 May 2016 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177615 The Tribunal allowed the assessee's cross-objection, ruling that the notice u/s 143(2) was not validly served within the prescribed time frame as it was not served on any partner of the assessee firm. The Tribunal held that the provisions of s. 292BB were not applicable retrospectively for the assessment year in question. Consequently, the cross-objection was partially allowed, and the Revenue's appeal was dismissed. Other grounds raised were not addressed due to the decision on the notice service issue. Case-Laws Income Tax Fri, 13 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177615