https://www.taxtmi.com/caselaws?id=283905 The Tribunal held that the assessment order under Section 143(3) for Assessment Year 2006-07 was invalid as the notice under Section 143(2) was not served within the prescribed time limit. Despite the Revenue's arguments and invoking Section 292BB for protection, the Commissioner of Income Tax (Appeals) noted the appellant's address change notification and request for a new PAN. As the notice was sent to the old address beyond the time limit, the Tribunal dismissed the appeal without costs, deeming the question of law not to raise any substantial issue. en-us Wed, 27 Jun 2018 00:00:00 +0530 Sun, 20 Oct 2019 15:05:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283905 The Tribunal held that the assessment order under Section 143(3) for Assessment Year 2006-07 was invalid as the notice under Section 143(2) was not served within the prescribed time limit. Despite the Revenue's arguments and invoking Section 292BB for protection, the Commissioner of Income Tax (Appeals) noted the appellant's address change notification and request for a new PAN. As the notice was sent to the old address beyond the time limit, the Tribunal dismissed the appeal without costs, deeming the question of law not to raise any substantial issue. Case-Laws Income Tax Wed, 27 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283905