https://www.taxtmi.com/caselaws?id=458356 Issue concerns validity of assessment without issuance of a notice under section 143; the AO issued a notice under section 148 within thirty days and the return was filed much later. The High Court, following an identical earlier decision, held against the revenue and in favour of the assessee, concluding that the assessment could not be sustained on these facts and must be set aside. en-us Wed, 02 Aug 2023 00:00:00 +0530 Wed, 28 Jan 2026 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458356 Issue concerns validity of assessment without issuance of a notice under section 143; the AO issued a notice under section 148 within thirty days and the return was filed much later. The High Court, following an identical earlier decision, held against the revenue and in favour of the assessee, concluding that the assessment could not be sustained on these facts and must be set aside. Case-Laws Income Tax Wed, 02 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458356