https://www.taxtmi.com/caselaws?id=33940 A defect in service of notice under section 143(2) did not invalidate the assessment where the assessee's auditor had appeared before the Assessing Officer and filed the return on the assessee's behalf, because the objection was treated as waived by conduct. The Tribunal was also correct in setting aside the appellate order and remanding the matter for fresh consideration on merits, as the appellate authority had not adequately discussed the issues and a de novo decision was directed after giving proper hearing. The HC held that no substantial question of law arose, and the assessee's appeal failed. en-us Mon, 15 Jun 2009 00:00:00 +0530 Wed, 07 Oct 2009 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33940 A defect in service of notice under section 143(2) did not invalidate the assessment where the assessee's auditor had appeared before the Assessing Officer and filed the return on the assessee's behalf, because the objection was treated as waived by conduct. The Tribunal was also correct in setting aside the appellate order and remanding the matter for fresh consideration on merits, as the appellate authority had not adequately discussed the issues and a de novo decision was directed after giving proper hearing. The HC held that no substantial question of law arose, and the assessee's appeal failed. Case-Laws Income Tax Mon, 15 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33940