https://www.taxtmi.com/caselaws?id=443727 The Appellate Tribunal dismissed the Revenue's appeal, upholding the decision that the notice issued under section 143(2) of the Income Tax Act on 15/10/2018 was beyond the statutory limitation period. The Tribunal found the assessment order null and void due to the time-barred notice. Additionally, the Tribunal agreed that without a valid notice under section 153C, the return filed under that section could not be considered, further supporting the nullity of the assessment order. en-us Thu, 06 Jul 2023 00:00:00 +0530 Sat, 30 Sep 2023 08:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443727 The Appellate Tribunal dismissed the Revenue's appeal, upholding the decision that the notice issued under section 143(2) of the Income Tax Act on 15/10/2018 was beyond the statutory limitation period. The Tribunal found the assessment order null and void due to the time-barred notice. Additionally, the Tribunal agreed that without a valid notice under section 153C, the return filed under that section could not be considered, further supporting the nullity of the assessment order. Case-Laws Income Tax Thu, 06 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443727