https://www.taxtmi.com/caselaws?id=405880 The Tribunal annulled the assessment order due to the invalid issuance of the notice under Section 143(2) of the Income Tax Act, 1961, which was issued beyond the statutory period. As a result, the assessee's appeal was allowed, and the Revenue's cross appeal was dismissed. All other issues were deemed infructuous, and the decision was pronounced on 26th March 2021. en-us Fri, 26 Mar 2021 00:00:00 +0530 Mon, 28 Oct 2024 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405880 The Tribunal annulled the assessment order due to the invalid issuance of the notice under Section 143(2) of the Income Tax Act, 1961, which was issued beyond the statutory period. As a result, the assessee's appeal was allowed, and the Revenue's cross appeal was dismissed. All other issues were deemed infructuous, and the decision was pronounced on 26th March 2021. Case-Laws Income Tax Fri, 26 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405880