https://www.taxtmi.com/caselaws?id=195594 The case involved a dispute over the validity of an assessment made under section 143(3) of the Income Tax Act, 1961, due to the absence of a valid notice under section 143(2). The Revenue appealed the decision to cancel the assessment, arguing that notice was deemed served under section 292BB since the assessee cooperated in the proceedings. The Tribunal upheld the Revenue's appeal, ruling that the assessment could not be annulled solely based on notice service grounds, emphasizing the importance of proper notice service in assessment procedures. The case was remanded for a decision on merits. en-us Fri, 11 May 2012 00:00:00 +0530 Sat, 04 Nov 2017 17:52:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195594 The case involved a dispute over the validity of an assessment made under section 143(3) of the Income Tax Act, 1961, due to the absence of a valid notice under section 143(2). The Revenue appealed the decision to cancel the assessment, arguing that notice was deemed served under section 292BB since the assessee cooperated in the proceedings. The Tribunal upheld the Revenue's appeal, ruling that the assessment could not be annulled solely based on notice service grounds, emphasizing the importance of proper notice service in assessment procedures. The case was remanded for a decision on merits. Case-Laws Income Tax Fri, 11 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195594