https://www.taxtmi.com/caselaws?id=462463 An assessment is unsustainable where the record does not show valid issuance or service of the mandatory notice under section 143(2) of the Income-tax Act, 1961. The assessee raised this jurisdictional defect during assessment and before the first appellate authority, but it was not addressed. On the material available, the absence of valid service of the statutory notice meant the assessment could not be sustained, and the assessment was set aside in favour of the assessee. en-us Tue, 16 May 2023 00:00:00 +0530 Tue, 24 Jun 2025 22:02:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462463 An assessment is unsustainable where the record does not show valid issuance or service of the mandatory notice under section 143(2) of the Income-tax Act, 1961. The assessee raised this jurisdictional defect during assessment and before the first appellate authority, but it was not addressed. On the material available, the absence of valid service of the statutory notice meant the assessment could not be sustained, and the assessment was set aside in favour of the assessee. Case-Laws Income Tax Tue, 16 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462463