Intimation under section 143(1) is invalid in law if it was not served to the assessee within the prescribed timelines: ITAT Ahmedabad Ahmedabad Tribunal: Lesso Buildtech (ITA 1698/Ahd/2024) has held that intimation issued under section 143(1) is invalid in law as it was not served to the assessee within the prescribed timelines. The Tribunal…
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