https://www.taxtmi.com/caselaws?id=298630 The Tribunal allowed the appeal of the assessee as the assessment was quashed due to the invalid Notice issued under Section 143(2) beyond the limitation period. The Tribunal held that the assessment was bad in law for want of jurisdiction based on the Delhi Special Bench decision in Rajkumar Chawla & Others Vs. ITO. The other grounds raised by the assessee regarding the validity of assessments framed under Section 143(3) and Notice issued under Section 142(1) were dismissed. en-us Tue, 21 Nov 2017 00:00:00 +0530 Sat, 13 Nov 2021 20:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298630 The Tribunal allowed the appeal of the assessee as the assessment was quashed due to the invalid Notice issued under Section 143(2) beyond the limitation period. The Tribunal held that the assessment was bad in law for want of jurisdiction based on the Delhi Special Bench decision in Rajkumar Chawla & Others Vs. ITO. The other grounds raised by the assessee regarding the validity of assessments framed under Section 143(3) and Notice issued under Section 142(1) were dismissed. Case-Laws Income Tax Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298630