https://www.taxtmi.com/caselaws?id=180922 The tribunal dismissed the Department's appeal and allowed the Cross Objection of the assessee regarding the validity of the service of notice under section 143(2) of the I.T. Act. The assessment under section 143(3) was declared invalid as the notice was not served within the stipulated period, rendering the assessment proceedings null and void. The tribunal referenced case laws emphasizing the importance of timely notice service and quashed the assessment accordingly. en-us Fri, 08 Apr 2011 00:00:00 +0530 Mon, 04 Apr 2016 16:06:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180922 The tribunal dismissed the Department's appeal and allowed the Cross Objection of the assessee regarding the validity of the service of notice under section 143(2) of the I.T. Act. The assessment under section 143(3) was declared invalid as the notice was not served within the stipulated period, rendering the assessment proceedings null and void. The tribunal referenced case laws emphasizing the importance of timely notice service and quashed the assessment accordingly. Case-Laws Income Tax Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180922