https://www.taxtmi.com/caselaws?id=33353 A finding by the appellate authority that a return was valid does not, by itself, lift the statutory limitation for issuing notice under section 143(2) unless that finding was necessary to decide the appeal. Where the controversy before the authority was confined to the validity of the return and the curing of defects, any observation on assessment beyond that issue has no legal effect for limitation. A time-barred notice under section 143(2) cannot be validated by an incidental or extraneous finding, and an assessment made pursuant to such notice is also invalid. en-us Mon, 17 Nov 2008 00:00:00 +0530 Wed, 06 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33353 A finding by the appellate authority that a return was valid does not, by itself, lift the statutory limitation for issuing notice under section 143(2) unless that finding was necessary to decide the appeal. Where the controversy before the authority was confined to the validity of the return and the curing of defects, any observation on assessment beyond that issue has no legal effect for limitation. A time-barred notice under section 143(2) cannot be validated by an incidental or extraneous finding, and an assessment made pursuant to such notice is also invalid. Case-Laws Income Tax Mon, 17 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33353