https://www.taxtmi.com/caselaws?id=301402 The Tribunal quashed the assessment order due to lack of jurisdiction resulting from the improper issuance of the notice u/s 143(2) beyond the statutory period. It partially allowed the appeal, emphasizing the importance of substantiating financial transactions and sources of income to avoid unwarranted additions. The assessment order was deemed legally unsustainable due to the jurisdictional error caused by the delayed issuance of the notice u/s 143(2), leading to its quashing based on this procedural irregularity. en-us Fri, 10 Nov 2017 00:00:00 +0530 Mon, 04 Apr 2022 09:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301402 The Tribunal quashed the assessment order due to lack of jurisdiction resulting from the improper issuance of the notice u/s 143(2) beyond the statutory period. It partially allowed the appeal, emphasizing the importance of substantiating financial transactions and sources of income to avoid unwarranted additions. The assessment order was deemed legally unsustainable due to the jurisdictional error caused by the delayed issuance of the notice u/s 143(2), leading to its quashing based on this procedural irregularity. Case-Laws Income Tax Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301402