https://www.taxtmi.com/caselaws?id=329176 The Tribunal allowed the appeal based on the non-service of notice u/s 143(2) at the correct address, leading to the invalidity of the assessment completed u/s 144. The Tribunal emphasized the importance of proper service of notices and upheld the legal principle that failure to issue notice u/s 143(2) within the stipulated period renders the assessment invalid. As a result, the Tribunal annulled the assessment and did not delve into the merits of the addition made during the assessment process. en-us Thu, 16 Jun 2016 00:00:00 +0530 Fri, 24 Jun 2016 14:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329176 The Tribunal allowed the appeal based on the non-service of notice u/s 143(2) at the correct address, leading to the invalidity of the assessment completed u/s 144. The Tribunal emphasized the importance of proper service of notices and upheld the legal principle that failure to issue notice u/s 143(2) within the stipulated period renders the assessment invalid. As a result, the Tribunal annulled the assessment and did not delve into the merits of the addition made during the assessment process. Case-Laws Income Tax Thu, 16 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329176