https://www.taxtmi.com/caselaws?id=380019 The Tribunal held that the assessment proceedings were invalid due to the non-service of notice under section 143(2) within the prescribed period. As the notice was not served at the correct address within the statutory timeframe, the entire assessment order dated 28.12.2011 was deemed illegal and was set aside. Consequently, all additions made in the assessment order were deleted. The Tribunal ruled in favor of the assessee, emphasizing the significance of serving notices within the specified period and at the accurate address as per the return of income. en-us Thu, 09 May 2019 00:00:00 +0530 Fri, 10 May 2019 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380019 The Tribunal held that the assessment proceedings were invalid due to the non-service of notice under section 143(2) within the prescribed period. As the notice was not served at the correct address within the statutory timeframe, the entire assessment order dated 28.12.2011 was deemed illegal and was set aside. Consequently, all additions made in the assessment order were deleted. The Tribunal ruled in favor of the assessee, emphasizing the significance of serving notices within the specified period and at the accurate address as per the return of income. Case-Laws Income Tax Thu, 09 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380019