https://www.taxtmi.com/caselaws?id=765579 Valid service of notice under section 143(2) within the prescribed time was treated as jurisdictional, and the assessment could not stand without proof of such service. The assessee denied receipt on oath and supported that denial with an affidavit and the returned postal envelope. The record showed that the notice issued on 23.09.2013 was returned undelivered, while the later notice dated 07.01.2015 was beyond the statutory time limit. As the Revenue failed to establish due service within time, deemed service could not cure the defect, and the assessment order was liable to be quashed in favour of the assessee. en-us Fri, 31 Jan 2025 00:00:00 +0530 Mon, 09 Jun 2025 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765579 Valid service of notice under section 143(2) within the prescribed time was treated as jurisdictional, and the assessment could not stand without proof of such service. The assessee denied receipt on oath and supported that denial with an affidavit and the returned postal envelope. The record showed that the notice issued on 23.09.2013 was returned undelivered, while the later notice dated 07.01.2015 was beyond the statutory time limit. As the Revenue failed to establish due service within time, deemed service could not cure the defect, and the assessment order was liable to be quashed in favour of the assessee. Case-Laws Income Tax Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765579