https://www.taxtmi.com/caselaws?id=39243 The High Court of Andhra Pradesh ruled in favor of the assessee in two references concerning assessments under sections 143(3) and 147(a) of the Income-tax Act, 1961 for the assessment year 1959-60. The Court held that the failure to serve notices within the specified period rendered the proceedings initiated by the Income-tax Officer without jurisdiction. Emphasizing the importance of timely issuance and service of notices, the Court concluded that both issuing and serving the notice within the prescribed timeframe were essential for commencing valid proceedings under section 147. en-us Fri, 11 Apr 1975 00:00:00 +0530 Wed, 14 Apr 2010 10:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39243 The High Court of Andhra Pradesh ruled in favor of the assessee in two references concerning assessments under sections 143(3) and 147(a) of the Income-tax Act, 1961 for the assessment year 1959-60. The Court held that the failure to serve notices within the specified period rendered the proceedings initiated by the Income-tax Officer without jurisdiction. Emphasizing the importance of timely issuance and service of notices, the Court concluded that both issuing and serving the notice within the prescribed timeframe were essential for commencing valid proceedings under section 147. Case-Laws Income Tax Fri, 11 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39243