https://www.taxtmi.com/caselaws?id=789125 A notice under section 143(2) issued after the statutory limitation period and before the assessing authority acquired jurisdiction under section 127 is invalid, rendering the resulting assessment unsustainable. The appeal filed before the first appellate authority was not time-barred because both the assessment order and appeal fell within the Supreme Court's COVID-19 limitation-extension period. The jurisdictional and limitation defects in the notice vitiated the assessment, which was annulled. en-us Wed, 01 Apr 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789125 A notice under section 143(2) issued after the statutory limitation period and before the assessing authority acquired jurisdiction under section 127 is invalid, rendering the resulting assessment unsustainable. The appeal filed before the first appellate authority was not time-barred because both the assessment order and appeal fell within the Supreme Court's COVID-19 limitation-extension period. The jurisdictional and limitation defects in the notice vitiated the assessment, which was annulled. Case-Laws Income Tax Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789125