https://www.taxtmi.com/caselaws?id=426610 The Tribunal invalidated the notice under Section 143(2) for being issued beyond the statutory time limit, resulting in the assessment order under Section 153C read with section 143(3) being deemed invalid. Consequently, the assessment order was quashed, and the Commissioner (Appeals) decision was set aside. The appeal succeeded on the basis of the notice's invalidity, rendering the assessment unsustainable. Other grounds raised on merits were considered academic and left open for potential future adjudication. en-us Wed, 25 May 2022 00:00:00 +0530 Sat, 20 Aug 2022 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426610 The Tribunal invalidated the notice under Section 143(2) for being issued beyond the statutory time limit, resulting in the assessment order under Section 153C read with section 143(3) being deemed invalid. Consequently, the assessment order was quashed, and the Commissioner (Appeals) decision was set aside. The appeal succeeded on the basis of the notice's invalidity, rendering the assessment unsustainable. Other grounds raised on merits were considered academic and left open for potential future adjudication. Case-Laws Income Tax Wed, 25 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426610