https://www.taxtmi.com/caselaws?id=195201 Service of notice under section 143(2) was treated as a jurisdictional requirement for the assessment under section 153A. The Revenue had to prove not only issuance but due service of the notice, and that burden was not discharged because cogent evidence of service was absent and the notice did not bear the assessee's PAN or address. Since the assessee raised the objection to non-service before completion of the assessment, section 292BB did not cure the defect. The assessment was therefore held invalid and unsustainable in law, with the jurisdictional issue decided in favour of the assessee. en-us Tue, 27 Jan 2015 00:00:00 +0530 Mon, 23 Oct 2017 08:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195201 Service of notice under section 143(2) was treated as a jurisdictional requirement for the assessment under section 153A. The Revenue had to prove not only issuance but due service of the notice, and that burden was not discharged because cogent evidence of service was absent and the notice did not bear the assessee's PAN or address. Since the assessee raised the objection to non-service before completion of the assessment, section 292BB did not cure the defect. The assessment was therefore held invalid and unsustainable in law, with the jurisdictional issue decided in favour of the assessee. Case-Laws Income Tax Tue, 27 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195201