https://www.taxtmi.com/caselaws?id=304259 The Tribunal dismissed the Revenue's appeal, holding that the non-service of mandatory notices invalidated the assessment. The CIT(A)'s decision to delete the addition was upheld as it was based on the same evidence already on record, not additional evidence. The assessee's cross-objection was allowed, and the assessment under section 144 was quashed. The Tribunal emphasized the importance of serving notices correctly and within the prescribed time to assume jurisdiction under the Income Tax Act. en-us Tue, 30 Jun 2015 00:00:00 +0530 Thu, 15 Sep 2022 20:36:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304259 The Tribunal dismissed the Revenue's appeal, holding that the non-service of mandatory notices invalidated the assessment. The CIT(A)'s decision to delete the addition was upheld as it was based on the same evidence already on record, not additional evidence. The assessee's cross-objection was allowed, and the assessment under section 144 was quashed. The Tribunal emphasized the importance of serving notices correctly and within the prescribed time to assume jurisdiction under the Income Tax Act. Case-Laws Income Tax Tue, 30 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304259