https://www.taxtmi.com/caselaws?id=191619 The Tribunal allowed the appeal of the assessee, setting aside the impugned order due to the invalidity of the assessment proceedings arising from the improper service of notice under section 143(2) of the Income Tax Act, 1961. The Tribunal emphasized the mandatory nature of proper service of notice, rendering the assessment proceedings null and void. As a result, the issue regarding the taxability of the salary received under the India-China Double Taxation Avoidance Agreement was not addressed, making the appeal successful. en-us Thu, 31 Mar 2016 00:00:00 +0530 Sun, 09 Apr 2017 10:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191619 The Tribunal allowed the appeal of the assessee, setting aside the impugned order due to the invalidity of the assessment proceedings arising from the improper service of notice under section 143(2) of the Income Tax Act, 1961. The Tribunal emphasized the mandatory nature of proper service of notice, rendering the assessment proceedings null and void. As a result, the issue regarding the taxability of the salary received under the India-China Double Taxation Avoidance Agreement was not addressed, making the appeal successful. Case-Laws Income Tax Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191619