https://www.taxtmi.com/caselaws?id=461401 The ITAT Delhi held that an assessment completed without proper service of statutory notice under Section 143(2) within the limitation period was invalid. Since none of the three notices claimed to be served within the limitation period were actually served upon the assessee, the assessment was set aside. The tribunal deleted all disputed additions and allowed the assessee's appeal, ruling that proper service of notice is mandatory for a valid assessment. en-us Tue, 09 Jul 2019 00:00:00 +0530 Fri, 04 Apr 2025 19:16:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461401 The ITAT Delhi held that an assessment completed without proper service of statutory notice under Section 143(2) within the limitation period was invalid. Since none of the three notices claimed to be served within the limitation period were actually served upon the assessee, the assessment was set aside. The tribunal deleted all disputed additions and allowed the assessee's appeal, ruling that proper service of notice is mandatory for a valid assessment. Case-Laws Income Tax Tue, 09 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461401