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    <title>Notice u/s 143(2) Time-Barred, Invalidating Best Judgment Assessment u/s 144; Assessment Order Cannot Stand.</title>
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    <description>Validity of best judgement assessment u/s 144 - notice issued u/s 143(2) is clearly barred by limitation and hence, consequent assessment order passed by the A.O. u/s 144 cannot sustain.</description>
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      <description>Validity of best judgement assessment u/s 144 - notice issued u/s 143(2) is clearly barred by limitation and hence, consequent assessment order passed by the A.O. u/s 144 cannot sustain.</description>
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