https://www.taxtmi.com/caselaws?id=292919 The Tribunal allowed the appeal, quashing the reassessment proceedings due to the invalid issuance of the notice under Section 143(2) beyond the prescribed period. Consequently, the issues regarding the applicability of Section 2(22)(e) on deemed dividends were not addressed. The reassessment order was declared void and set aside on 11th Jan 2021. en-us Sat, 11 Jan 2020 00:00:00 +0530 Tue, 12 Jan 2021 21:16:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292919 The Tribunal allowed the appeal, quashing the reassessment proceedings due to the invalid issuance of the notice under Section 143(2) beyond the prescribed period. Consequently, the issues regarding the applicability of Section 2(22)(e) on deemed dividends were not addressed. The reassessment order was declared void and set aside on 11th Jan 2021. Case-Laws Income Tax Sat, 11 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292919