https://www.taxtmi.com/caselaws?id=385226 The Tribunal condoned the delay in filing Cross objections for the assessment years 2008-09 and 2009-10, citing improper legal advice as the cause. The Tribunal proceeded to dispose of the Cross objections on merits. Regarding the validity of assessment orders passed under section 143(3) read with section 144C for both years, the Tribunal found procedural irregularities in the issuance of demand notices at the draft order stage, rendering the final assessment orders null and void. Consequently, the income declared in the returns became final, leading to the dismissal of Revenue's appeals and partial allowance of Cross objections. en-us Thu, 29 Aug 2019 00:00:00 +0530 Fri, 30 Aug 2019 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385226 The Tribunal condoned the delay in filing Cross objections for the assessment years 2008-09 and 2009-10, citing improper legal advice as the cause. The Tribunal proceeded to dispose of the Cross objections on merits. Regarding the validity of assessment orders passed under section 143(3) read with section 144C for both years, the Tribunal found procedural irregularities in the issuance of demand notices at the draft order stage, rendering the final assessment orders null and void. Consequently, the income declared in the returns became final, leading to the dismissal of Revenue's appeals and partial allowance of Cross objections. Case-Laws Income Tax Thu, 29 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385226