https://www.taxtmi.com/caselaws?id=407224 The Tribunal allowed the appeal by the assessee, quashing the assessment order under section 143(3) due to the jurisdictional issue arising from the time-barred notice issued under section 143(2) of the Income Tax Act, 1961. The Tribunal held that the issuance of a fresh notice under section 142(1) after processing a valid return was invalid, rendering subsequent proceedings void ab initio. The decision was based on the limitation period for issuing the notice under section 143(2) and not on the merits of the case. en-us Tue, 16 Mar 2021 00:00:00 +0530 Tue, 04 May 2021 08:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407224 The Tribunal allowed the appeal by the assessee, quashing the assessment order under section 143(3) due to the jurisdictional issue arising from the time-barred notice issued under section 143(2) of the Income Tax Act, 1961. The Tribunal held that the issuance of a fresh notice under section 142(1) after processing a valid return was invalid, rendering subsequent proceedings void ab initio. The decision was based on the limitation period for issuing the notice under section 143(2) and not on the merits of the case. Case-Laws Income Tax Tue, 16 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407224