https://www.taxtmi.com/caselaws?id=199208 The High Court of Allahabad ruled in favor of the petitioner, holding that the notice issued under section 143(2) of the Income Tax Act was indeed barred by limitation as per the Proviso to Section 143(2)(ii) of the Act. The court emphasized the importance of serving the notice within the prescribed period and invalidated the service on the authorized representative, deeming it necessary for the notice to be served directly on the assessee. en-us Wed, 05 Dec 2012 00:00:00 +0530 Fri, 23 Feb 2018 08:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199208 The High Court of Allahabad ruled in favor of the petitioner, holding that the notice issued under section 143(2) of the Income Tax Act was indeed barred by limitation as per the Proviso to Section 143(2)(ii) of the Act. The court emphasized the importance of serving the notice within the prescribed period and invalidated the service on the authorized representative, deeming it necessary for the notice to be served directly on the assessee. Case-Laws Income Tax Wed, 05 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199208