https://www.taxtmi.com/caselaws?id=358270 The Ld. CIT(A) ruled in favor of the assessee, declaring the assessment order null and void due to jurisdictional issues and non-compliance with the statutory requirement of serving the notice under section 143(2) within the prescribed period. The Tribunal upheld this decision, emphasizing the significance of valid jurisdiction and timely notice service in assessment proceedings. Consequently, the entire assessment order was invalidated, and the Revenue's appeal was dismissed. en-us Thu, 08 Mar 2018 00:00:00 +0530 Mon, 09 Apr 2018 07:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358270 The Ld. CIT(A) ruled in favor of the assessee, declaring the assessment order null and void due to jurisdictional issues and non-compliance with the statutory requirement of serving the notice under section 143(2) within the prescribed period. The Tribunal upheld this decision, emphasizing the significance of valid jurisdiction and timely notice service in assessment proceedings. Consequently, the entire assessment order was invalidated, and the Revenue's appeal was dismissed. Case-Laws Income Tax Thu, 08 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358270