https://www.taxtmi.com/caselaws?id=426434 The Tribunal quashed the assessment proceedings due to the invalid service of notice under Section 143(2), rendering the assessment void ab initio. The additions made by the Assessing Officer were deleted by the CIT(A) and upheld by the Tribunal, as they were based on fictitious entries without tax implications. The Tribunal allowed the assessee's appeal, dismissing the Revenue's appeal challenging the deletion of additions. en-us Fri, 29 Jul 2022 00:00:00 +0530 Wed, 17 Aug 2022 08:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426434 The Tribunal quashed the assessment proceedings due to the invalid service of notice under Section 143(2), rendering the assessment void ab initio. The additions made by the Assessing Officer were deleted by the CIT(A) and upheld by the Tribunal, as they were based on fictitious entries without tax implications. The Tribunal allowed the assessee's appeal, dismissing the Revenue's appeal challenging the deletion of additions. Case-Laws Income Tax Fri, 29 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426434