https://www.taxtmi.com/caselaws?id=399166 The Tribunal invalidated the assessment order due to improper service of notice under Section 143(2) of the Income Tax Act, 1961. As the notice was sent to an old address despite the assessee informing the Revenue of the new address, the Tribunal found the notice void ab initio. Consequently, the appeal was allowed in favor of the assessee, rendering other grounds of appeal moot. The assessment order was deemed invalid, void ab initio, and unsustainable in law. en-us Wed, 30 Sep 2020 00:00:00 +0530 Mon, 05 Oct 2020 08:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399166 The Tribunal invalidated the assessment order due to improper service of notice under Section 143(2) of the Income Tax Act, 1961. As the notice was sent to an old address despite the assessee informing the Revenue of the new address, the Tribunal found the notice void ab initio. Consequently, the appeal was allowed in favor of the assessee, rendering other grounds of appeal moot. The assessment order was deemed invalid, void ab initio, and unsustainable in law. Case-Laws Income Tax Wed, 30 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399166