https://www.taxtmi.com/caselaws?id=350566 The Tribunal declared the assessment order void and deleted all additions due to procedural irregularities, specifically discrepancies in notice service under section 143(2). The Revenue failed to provide sufficient evidence of proper notice service within the statutory period, rendering the assessment order without jurisdiction. As a result, the Tribunal set aside the decisions of lower authorities, allowing the appeal and emphasizing the significance of adhering to statutory timelines in assessment procedures. en-us Mon, 06 Nov 2017 00:00:00 +0530 Wed, 08 Nov 2017 11:21:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350566 The Tribunal declared the assessment order void and deleted all additions due to procedural irregularities, specifically discrepancies in notice service under section 143(2). The Revenue failed to provide sufficient evidence of proper notice service within the statutory period, rendering the assessment order without jurisdiction. As a result, the Tribunal set aside the decisions of lower authorities, allowing the appeal and emphasizing the significance of adhering to statutory timelines in assessment procedures. Case-Laws Income Tax Mon, 06 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350566