https://www.taxtmi.com/caselaws?id=54989 The Tribunal upheld the annulment of the assessment order by the DCIT (A) due to the belated issuance of notice under section 143(2), ruling that the notice was beyond the statutory time limit, rendering the assessment order invalid. The Tribunal determined that the return filed in response to the notice under section 148 should be treated as if filed under section 139, making the issuance of notice under section 143(2) mandatory within the statutory time limit. As a result, the Tribunal dismissed the revenue's appeal, affirming the annulment of the assessment order. en-us Mon, 31 Mar 2003 00:00:00 +0530 Tue, 19 Jun 2012 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54989 The Tribunal upheld the annulment of the assessment order by the DCIT (A) due to the belated issuance of notice under section 143(2), ruling that the notice was beyond the statutory time limit, rendering the assessment order invalid. The Tribunal determined that the return filed in response to the notice under section 148 should be treated as if filed under section 139, making the issuance of notice under section 143(2) mandatory within the statutory time limit. As a result, the Tribunal dismissed the revenue's appeal, affirming the annulment of the assessment order. Case-Laws Income Tax Mon, 31 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54989