https://www.taxtmi.com/caselaws?id=388500 The Tribunal found that the non-service of notice under section 143(2) of the Act was a fundamental defect, rendering the assessment proceedings and subsequent order null and void. Citing legal precedents, the Tribunal quashed the assessment order, as the notice was not properly served on the assessee. The appeal was partly allowed based on the non-service issue, with other grounds not addressed. The decision highlighted the significance of accurate address details for effective communication between the assessee and the assessing officer, ultimately leading to the invalidation of the assessment due to the non-service of notice. en-us Thu, 31 Oct 2019 00:00:00 +0530 Sat, 16 Nov 2019 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388500 The Tribunal found that the non-service of notice under section 143(2) of the Act was a fundamental defect, rendering the assessment proceedings and subsequent order null and void. Citing legal precedents, the Tribunal quashed the assessment order, as the notice was not properly served on the assessee. The appeal was partly allowed based on the non-service issue, with other grounds not addressed. The decision highlighted the significance of accurate address details for effective communication between the assessee and the assessing officer, ultimately leading to the invalidation of the assessment due to the non-service of notice. Case-Laws Income Tax Thu, 31 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388500