https://www.taxtmi.com/caselaws?id=325094 The Tribunal ruled in favor of the appellant, emphasizing the importance of proper notice service for assessment validity. The assessment order was set aside due to the lack of proper notice service under section 143(2) of the Act. The disallowances of expenses and bad debts claimed by the assessee were not specifically addressed on merits, as the primary issue of notice service rendered the assessment unsustainable. The Tribunal allowed the appeal of the assessee, highlighting the significance of adherence to procedural requirements in tax assessments. en-us Fri, 29 Jan 2016 00:00:00 +0530 Thu, 10 Mar 2016 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325094 The Tribunal ruled in favor of the appellant, emphasizing the importance of proper notice service for assessment validity. The assessment order was set aside due to the lack of proper notice service under section 143(2) of the Act. The disallowances of expenses and bad debts claimed by the assessee were not specifically addressed on merits, as the primary issue of notice service rendered the assessment unsustainable. The Tribunal allowed the appeal of the assessee, highlighting the significance of adherence to procedural requirements in tax assessments. Case-Laws Income Tax Fri, 29 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325094