https://www.taxtmi.com/caselaws?id=63527 The tribunal invalidated an assessment under section 147(a) of the Income-tax Act, 1961 due to procedural deficiencies and the lack of a proper notice under section 148. The tribunal found that the notice served by affixture was illegal and ruled in favor of the assessee, canceling the assessment. This case underscores the significance of complying with statutory procedures and ensuring the correct service of notices for valid assessments under the Income-tax Act, 1961. en-us Fri, 06 Aug 1982 00:00:00 +0530 Mon, 31 Jan 2011 15:07:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63527 The tribunal invalidated an assessment under section 147(a) of the Income-tax Act, 1961 due to procedural deficiencies and the lack of a proper notice under section 148. The tribunal found that the notice served by affixture was illegal and ruled in favor of the assessee, canceling the assessment. This case underscores the significance of complying with statutory procedures and ensuring the correct service of notices for valid assessments under the Income-tax Act, 1961. Case-Laws Income Tax Fri, 06 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63527