https://www.taxtmi.com/caselaws?id=197139 The Tribunal held that the notice under Section 143(2) issued by the Assessing Officer was time-barred, rendering the assessment void ab initio. Consequently, the block assessment was set aside, and the appeal of the assessee was allowed while the revenue's appeal was dismissed. The Tribunal emphasized the importance of adhering to judicial discipline and consistency by following the decisions of higher judicial authorities, even from non-jurisdictional High Courts. en-us Fri, 23 May 2008 00:00:00 +0530 Thu, 28 Dec 2017 16:37:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197139 The Tribunal held that the notice under Section 143(2) issued by the Assessing Officer was time-barred, rendering the assessment void ab initio. Consequently, the block assessment was set aside, and the appeal of the assessee was allowed while the revenue's appeal was dismissed. The Tribunal emphasized the importance of adhering to judicial discipline and consistency by following the decisions of higher judicial authorities, even from non-jurisdictional High Courts. Case-Laws Income Tax Fri, 23 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197139