https://www.taxtmi.com/caselaws?id=434822 The Tribunal partly allowed the appeals, quashing the assessment orders due to the invalidity of the assessment framed under Section 143(3) r.w.s. 147 of the Income Tax Act, 1961, as the statutory notice under Section 143(2) was not issued within the prescribed time limit. The Tribunal held that the non-issuance of a valid notice within the timeframe rendered the assessment order invalid, dismissing other issues raised by the assessee as infructuous. en-us Wed, 01 Mar 2023 00:00:00 +0530 Sat, 04 Mar 2023 07:28:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434822 The Tribunal partly allowed the appeals, quashing the assessment orders due to the invalidity of the assessment framed under Section 143(3) r.w.s. 147 of the Income Tax Act, 1961, as the statutory notice under Section 143(2) was not issued within the prescribed time limit. The Tribunal held that the non-issuance of a valid notice within the timeframe rendered the assessment order invalid, dismissing other issues raised by the assessee as infructuous. Case-Laws Income Tax Wed, 01 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434822