https://www.taxtmi.com/caselaws?id=470027 A valid notice within the prescribed limitation period is treated as a jurisdictional requirement for completing an assessment under Section 143(3). For AY 2013-14, the return was filed on 28 September 2013, while the last date for issuing notice under Section 143(2) was 30 September 2014; the notice was recorded as issued on 15 October 2014. The notes therefore state that the assessment lacked legal foundation and was quashed as void ab initio, making separate consideration of the Section 14A disallowance unnecessary. en-us Thu, 13 Mar 2025 00:00:00 +0530 Mon, 13 Jul 2026 18:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470027 A valid notice within the prescribed limitation period is treated as a jurisdictional requirement for completing an assessment under Section 143(3). For AY 2013-14, the return was filed on 28 September 2013, while the last date for issuing notice under Section 143(2) was 30 September 2014; the notice was recorded as issued on 15 October 2014. The notes therefore state that the assessment lacked legal foundation and was quashed as void ab initio, making separate consideration of the Section 14A disallowance unnecessary. Case-Laws Income Tax Thu, 13 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470027