https://www.taxtmi.com/caselaws?id=415073 A valid notice under section 143(2) within the prescribed time was mandatory for a lawful assessment under the Income-tax Act, 1961. Because the notice in this search-related assessment was issued after the limitation period and the Department did not dispute that fact from the records, the jurisdictional defect went to the root of the assessment. The assessment was therefore void and unsustainable, so the additions did not require examination on merits. en-us Fri, 24 Sep 2021 00:00:00 +0530 Thu, 25 Nov 2021 07:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415073 A valid notice under section 143(2) within the prescribed time was mandatory for a lawful assessment under the Income-tax Act, 1961. Because the notice in this search-related assessment was issued after the limitation period and the Department did not dispute that fact from the records, the jurisdictional defect went to the root of the assessment. The assessment was therefore void and unsustainable, so the additions did not require examination on merits. Case-Laws Income Tax Fri, 24 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415073