https://www.taxtmi.com/caselaws?id=342677 The delay in filing the Cross Objection was condoned, allowing the ground raised by the assessee to be reconsidered. The assessment order under section 143(3) was upheld, as the change in the assessee's name did not affect the validity of the proceedings. The notice u/s 143(2) was deemed validly served, leading to the allowance of the Revenue's appeal. The Tribunal's decisions balanced the interests of both parties, ensuring fairness and compliance with legal procedures. en-us Fri, 21 Apr 2017 00:00:00 +0530 Wed, 10 May 2017 07:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342677 The delay in filing the Cross Objection was condoned, allowing the ground raised by the assessee to be reconsidered. The assessment order under section 143(3) was upheld, as the change in the assessee's name did not affect the validity of the proceedings. The notice u/s 143(2) was deemed validly served, leading to the allowance of the Revenue's appeal. The Tribunal's decisions balanced the interests of both parties, ensuring fairness and compliance with legal procedures. Case-Laws Income Tax Fri, 21 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342677