https://www.taxtmi.com/caselaws?id=181134 The Tribunal upheld the deletion of additions by the CIT(A) due to the invalidity of the assessment caused by the non-issuance of notice under Section 143(2) within the prescribed time limit. The department's appeal was dismissed based on this procedural issue, with no consideration given to the merits of the additions. The Tribunal clarified that Section 292BB was not applicable before the assessment year 2008-09. The decision was in line with the precedent set by the jurisdictional High Court in a similar case. en-us Fri, 13 Apr 2012 00:00:00 +0530 Sat, 05 May 2018 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181134 The Tribunal upheld the deletion of additions by the CIT(A) due to the invalidity of the assessment caused by the non-issuance of notice under Section 143(2) within the prescribed time limit. The department's appeal was dismissed based on this procedural issue, with no consideration given to the merits of the additions. The Tribunal clarified that Section 292BB was not applicable before the assessment year 2008-09. The decision was in line with the precedent set by the jurisdictional High Court in a similar case. Case-Laws Income Tax Fri, 13 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181134