https://www.taxtmi.com/caselaws?id=11344 The court condoned the delay in re-filing appeals and upheld the Tribunal's decision that assessment orders under section 144 of the Income-tax Act were unsustainable due to improper service of notice under section 142(1) of the Act. The court dismissed the appeals, emphasizing the significance of proper notice service in assessment proceedings. en-us Tue, 27 May 2003 00:00:00 +0530 Fri, 07 Aug 2009 08:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11344 The court condoned the delay in re-filing appeals and upheld the Tribunal's decision that assessment orders under section 144 of the Income-tax Act were unsustainable due to improper service of notice under section 142(1) of the Act. The court dismissed the appeals, emphasizing the significance of proper notice service in assessment proceedings. Case-Laws Income Tax Tue, 27 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11344