https://www.taxtmi.com/caselaws?id=351780 The Tribunal allowed the appeal of the assessee, holding that the assessment should have been framed under section 153C read with section 153A instead of section 143(3). It also found the notice under section 143(2) was served beyond the statutory time limit, rendering the assessment invalid. Therefore, the Tribunal ruled in favor of the assessee on legal grounds, dismissing other issues raised on merits. en-us Tue, 28 Nov 2017 00:00:00 +0530 Fri, 01 Dec 2017 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351780 The Tribunal allowed the appeal of the assessee, holding that the assessment should have been framed under section 153C read with section 153A instead of section 143(3). It also found the notice under section 143(2) was served beyond the statutory time limit, rendering the assessment invalid. Therefore, the Tribunal ruled in favor of the assessee on legal grounds, dismissing other issues raised on merits. Case-Laws Income Tax Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351780