https://www.taxtmi.com/caselaws?id=178270 The Appellate Tribunal allowed the appeal filed by the appellant-company primarily due to the notice under section 143(2) being issued beyond the prescribed time limit, rendering the assessment proceedings invalid. The Tribunal emphasized the significance of complying with statutory timelines and the legal consequences of issuing notices outside the stipulated period. The decision underscored the critical nature of procedural adherence in tax assessments. en-us Wed, 25 Jul 2012 00:00:00 +0530 Wed, 21 Feb 2018 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178270 The Appellate Tribunal allowed the appeal filed by the appellant-company primarily due to the notice under section 143(2) being issued beyond the prescribed time limit, rendering the assessment proceedings invalid. The Tribunal emphasized the significance of complying with statutory timelines and the legal consequences of issuing notices outside the stipulated period. The decision underscored the critical nature of procedural adherence in tax assessments. Case-Laws Income Tax Wed, 25 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178270