https://www.taxtmi.com/caselaws?id=787514 Delay in filing an appeal of 127 days was condoned on the factual basis of non-receipt of the appellate order and prompt filing upon discovery; appeal admitted. A revised/rectified return filed to cure defects was held to relate back to the original return date for computing the limitation for issuing a notice under section 143(2), so the impugned notice issued beyond that period was time barred and the resulting assessment invalid. Separately, absence of valid service of the section 143(2) notice rendered the assessment void ab initio; assessment framed under section 144 was quashed accordingly. en-us Mon, 23 Feb 2026 00:00:00 +0530 Sat, 07 Mar 2026 08:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787514 Delay in filing an appeal of 127 days was condoned on the factual basis of non-receipt of the appellate order and prompt filing upon discovery; appeal admitted. A revised/rectified return filed to cure defects was held to relate back to the original return date for computing the limitation for issuing a notice under section 143(2), so the impugned notice issued beyond that period was time barred and the resulting assessment invalid. Separately, absence of valid service of the section 143(2) notice rendered the assessment void ab initio; assessment framed under section 144 was quashed accordingly. Case-Laws Income Tax Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787514