https://www.taxtmi.com/caselaws?id=781427 ITAT held that service of notice under s.142(1) must have been completed by 31.12.2017; since the notice in this matter was issued on 09.03.2018, it was beyond the prescribed date and contrary to departmental instruction. Consequently the notice and ensuing assessment proceedings were void ab initio, and the assessment proceedings were quashed. en-us Fri, 19 Sep 2025 00:00:00 +0530 Sat, 15 Nov 2025 07:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781427 ITAT held that service of notice under s.142(1) must have been completed by 31.12.2017; since the notice in this matter was issued on 09.03.2018, it was beyond the prescribed date and contrary to departmental instruction. Consequently the notice and ensuing assessment proceedings were void ab initio, and the assessment proceedings were quashed. Case-Laws Income Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781427