https://www.taxtmi.com/caselaws?id=61061 The Tribunal upheld the AAC's decision, ruling that the notice served after the limitation period rendered the assessment without jurisdiction, resulting in the cancellation of the assessment. The appeal was dismissed, with the Tribunal emphasizing the void nature of the notice under section 148 as the primary reason for the decision. Other grounds raised by the assessee, including challenges to interest imposition and income additions, were not individually addressed due to the jurisdictional issue. en-us Tue, 20 Jan 1976 00:00:00 +0530 Mon, 10 Jan 2011 16:50:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61061 The Tribunal upheld the AAC's decision, ruling that the notice served after the limitation period rendered the assessment without jurisdiction, resulting in the cancellation of the assessment. The appeal was dismissed, with the Tribunal emphasizing the void nature of the notice under section 148 as the primary reason for the decision. Other grounds raised by the assessee, including challenges to interest imposition and income additions, were not individually addressed due to the jurisdictional issue. Case-Laws Income Tax Tue, 20 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61061