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    <title>Notice u/s 143(2) Not Served on Time; Assessment Deemed Invalid by Court.</title>
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    <description>Since in the instant case, the department has not been able to demonstrate that notice u/s. 143(2) was served within the statutory time limit, the assessment made on the basis of such invalid notice could not be treated to be valid assessment - AT</description>
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      <description>Since in the instant case, the department has not been able to demonstrate that notice u/s. 143(2) was served within the statutory time limit, the assessment made on the basis of such invalid notice could not be treated to be valid assessment - AT</description>
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