https://www.taxtmi.com/caselaws?id=380438 The tribunal allowed the appeal of the assessee in a case concerning the reopening of assessment under section 148 of the Income Tax Act for the assessment year 2010-2011. The tribunal held that the notice under section 143(2) was issued beyond the period of limitation, rendering the reassessment order null and void ab initio. Consequently, the tribunal set aside the lower authorities' orders, quashed the reassessment order, and deleted all additions made, emphasizing the importance of adhering to statutory timelines and procedural compliance. en-us Mon, 25 Mar 2019 00:00:00 +0530 Tue, 21 May 2019 22:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380438 The tribunal allowed the appeal of the assessee in a case concerning the reopening of assessment under section 148 of the Income Tax Act for the assessment year 2010-2011. The tribunal held that the notice under section 143(2) was issued beyond the period of limitation, rendering the reassessment order null and void ab initio. Consequently, the tribunal set aside the lower authorities' orders, quashed the reassessment order, and deleted all additions made, emphasizing the importance of adhering to statutory timelines and procedural compliance. Case-Laws Income Tax Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380438