https://www.taxtmi.com/caselaws?id=307866 The appeal was allowed primarily due to the jurisdictional issue arising from the non-service of notice under section 143(2) of the Act. The Tribunal quashed the lower authorities' orders, citing the lack of proper service of notice, and granted the Revenue the option to seek a recall if proper service is established later. The delay in filing the appeal was condoned by the Tribunal considering the injuries sustained by the assessee in a bike accident. The dispute regarding the alleged on-money payment on the purchase of a flat was not adjudicated upon due to the jurisdictional issue being the decisive factor in the case. en-us Mon, 18 Jul 2022 00:00:00 +0530 Fri, 12 May 2023 21:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307866 The appeal was allowed primarily due to the jurisdictional issue arising from the non-service of notice under section 143(2) of the Act. The Tribunal quashed the lower authorities' orders, citing the lack of proper service of notice, and granted the Revenue the option to seek a recall if proper service is established later. The delay in filing the appeal was condoned by the Tribunal considering the injuries sustained by the assessee in a bike accident. The dispute regarding the alleged on-money payment on the purchase of a flat was not adjudicated upon due to the jurisdictional issue being the decisive factor in the case. Case-Laws Income Tax Mon, 18 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307866