https://www.taxtmi.com/caselaws?id=381326 The Court quashed the assessment order and the appellate order for Assessment Year 2004-05, citing the illegality of the proceedings due to a time limitation violation under Section 143(2) of the Income Tax Act, 1961. The petitioner's participation in the proceedings did not prevent them from raising the limitation issue later, and the notice was issued well beyond the prescribed period, rendering the assessment process illegal and time-barred. Consequently, the writ petition was allowed in favor of the petitioner. en-us Tue, 14 May 2019 00:00:00 +0530 Fri, 07 Jun 2019 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381326 The Court quashed the assessment order and the appellate order for Assessment Year 2004-05, citing the illegality of the proceedings due to a time limitation violation under Section 143(2) of the Income Tax Act, 1961. The petitioner's participation in the proceedings did not prevent them from raising the limitation issue later, and the notice was issued well beyond the prescribed period, rendering the assessment process illegal and time-barred. Consequently, the writ petition was allowed in favor of the petitioner. Case-Laws Income Tax Tue, 14 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381326