https://www.taxtmi.com/caselaws?id=417623 The Tribunal found the assessment order to be invalid due to the delay in issuing the notice under section 143(2), beyond the prescribed period. Relying on relevant legal precedents, the Tribunal quashed the assessment order, allowing the additional grounds raised by the assessee. The decision emphasized the mandatory requirement of timely issuance of notice for maintaining jurisdiction in assessment proceedings. en-us Tue, 14 Dec 2021 00:00:00 +0530 Fri, 28 Jan 2022 09:02:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417623 The Tribunal found the assessment order to be invalid due to the delay in issuing the notice under section 143(2), beyond the prescribed period. Relying on relevant legal precedents, the Tribunal quashed the assessment order, allowing the additional grounds raised by the assessee. The decision emphasized the mandatory requirement of timely issuance of notice for maintaining jurisdiction in assessment proceedings. Case-Laws Income Tax Tue, 14 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417623