https://www.taxtmi.com/caselaws?id=338882 The High Court held that the notice under Section 143(2) of the Income Tax Act was not validly served within the prescribed time limit, rendering the assessment proceedings void. The Court rejected the Revenue's argument that the notice given to the post office should be considered as the date of service, emphasizing the incorrect addressing. As the correct notice was sent based on existing information, and no new address was provided, the Assessment Order could not be saved. The Court upheld the Tribunal's decision, dismissing the appeal without costs. en-us Tue, 07 Feb 2017 00:00:00 +0530 Mon, 13 Feb 2017 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338882 The High Court held that the notice under Section 143(2) of the Income Tax Act was not validly served within the prescribed time limit, rendering the assessment proceedings void. The Court rejected the Revenue's argument that the notice given to the post office should be considered as the date of service, emphasizing the incorrect addressing. As the correct notice was sent based on existing information, and no new address was provided, the Assessment Order could not be saved. The Court upheld the Tribunal's decision, dismissing the appeal without costs. Case-Laws Income Tax Tue, 07 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338882