https://www.taxtmi.com/caselaws?id=34205 The HC held the notice under s.143(2) was not served within the statutory period; provision of a dispatch number did not make that finding perverse. Because the notice was not validly served, the Assessing Officer lacked jurisdiction to make the assessment. The defect in service could not be cured under s.292BB. No substantial question of law arose, and the appeal was dismissed. en-us Tue, 07 Jul 2009 00:00:00 +0530 Mon, 10 Nov 2025 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34205 The HC held the notice under s.143(2) was not served within the statutory period; provision of a dispatch number did not make that finding perverse. Because the notice was not validly served, the Assessing Officer lacked jurisdiction to make the assessment. The defect in service could not be cured under s.292BB. No substantial question of law arose, and the appeal was dismissed. Case-Laws Income Tax Tue, 07 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34205