https://www.taxtmi.com/caselaws?id=779343 ITAT Bangalore held the assessment orders dated 29.12.2017 void ab initio as barred by limitation under s.153B: Revenue failed to prove dispatch before 31.12.2017, producing only a speed-post slip dated 01.01.2018, and service on an unrelated third party was held invalid. Service via the notice server was irregular and did not satisfy s.282/Rule 127 requirements. Consequently the assessments were not validly issued or served within the statutory period and the appeals were allowed. en-us Mon, 01 Sep 2025 00:00:00 +0530 Sat, 04 Oct 2025 08:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779343 ITAT Bangalore held the assessment orders dated 29.12.2017 void ab initio as barred by limitation under s.153B: Revenue failed to prove dispatch before 31.12.2017, producing only a speed-post slip dated 01.01.2018, and service on an unrelated third party was held invalid. Service via the notice server was irregular and did not satisfy s.282/Rule 127 requirements. Consequently the assessments were not validly issued or served within the statutory period and the appeals were allowed. Case-Laws Income Tax Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779343