https://www.taxtmi.com/caselaws?id=761695 The Tribunal ruled in favor of the assessee, declaring the assessment null and void ab initio due to the failure to issue a notice under Section 143(2) of the Act within the statutory deadline. Consequently, the Tribunal did not address the merits of the appellant's arguments regarding interest under Sections 234B and 234C. The appeal was allowed, and the assessment order was set aside. en-us Thu, 19 Sep 2024 00:00:00 +0530 Thu, 14 Nov 2024 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761695 The Tribunal ruled in favor of the assessee, declaring the assessment null and void ab initio due to the failure to issue a notice under Section 143(2) of the Act within the statutory deadline. Consequently, the Tribunal did not address the merits of the appellant's arguments regarding interest under Sections 234B and 234C. The appeal was allowed, and the assessment order was set aside. Case-Laws Income Tax Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761695