https://www.taxtmi.com/caselaws?id=357463 The court upheld the Tribunal's decision, emphasizing the mandatory nature of serving notice under Section 143(2) within the prescribed time for assessment under Section 143(3). Despite the respondent's participation in the proceedings and delayed objection, the court ruled that non-service of notice renders the assessment order void, dismissing the appeal without costs. The judgment highlights the importance of timely notice delivery for assessment validity, in line with established judicial precedents. en-us Mon, 19 Mar 2018 00:00:00 +0530 Fri, 23 Mar 2018 07:14:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357463 The court upheld the Tribunal's decision, emphasizing the mandatory nature of serving notice under Section 143(2) within the prescribed time for assessment under Section 143(3). Despite the respondent's participation in the proceedings and delayed objection, the court ruled that non-service of notice renders the assessment order void, dismissing the appeal without costs. The judgment highlights the importance of timely notice delivery for assessment validity, in line with established judicial precedents. Case-Laws Income Tax Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357463