https://www.taxtmi.com/caselaws?id=789125 COVID-19 limitation extensions were applied to treat the first appellate appeal as within time, as both the assessment order and the appeal filing fell within the Supreme Court's suo motu suspension period. The note also states that a notice under section 143(2) was issued beyond the prescribed limitation and before the transfer of jurisdiction under section 127 took effect, creating both time-bar and jurisdiction defects. On that basis, the notice was invalid and the assessment founded on it was quashed. en-us Wed, 01 Apr 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789125 COVID-19 limitation extensions were applied to treat the first appellate appeal as within time, as both the assessment order and the appeal filing fell within the Supreme Court's suo motu suspension period. The note also states that a notice under section 143(2) was issued beyond the prescribed limitation and before the transfer of jurisdiction under section 127 took effect, creating both time-bar and jurisdiction defects. On that basis, the notice was invalid and the assessment founded on it was quashed. Case-Laws Income Tax Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789125