https://www.taxtmi.com/caselaws?id=60855 The Tribunal upheld the decision of the ld. CIT(A) that the assessment order for the assessment year 1984-85 was void ab initio due to the notice under section 139(2) being issued beyond the statutory period. The Tribunal emphasized the importance of adhering to statutory timelines and procedures in assessments, dismissing the Revenue's appeal and affirming the annulment of the assessment. en-us Mon, 03 Jun 1991 00:00:00 +0530 Sat, 08 Jan 2011 13:16:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60855 The Tribunal upheld the decision of the ld. CIT(A) that the assessment order for the assessment year 1984-85 was void ab initio due to the notice under section 139(2) being issued beyond the statutory period. The Tribunal emphasized the importance of adhering to statutory timelines and procedures in assessments, dismissing the Revenue's appeal and affirming the annulment of the assessment. Case-Laws Income Tax Mon, 03 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60855