https://www.taxtmi.com/caselaws?id=65814 The appeals and cross objections were heard together regarding the cancellation of assessments and penalty orders by the WTO for the assessment years 1963-64 to 1967-68. The AAC's decision to cancel reassessments and penalties was upheld as the notice under section 17 was deemed invalidly served, rendering the proceedings void. The Revenue's argument that Shri D.C. Sharma was authorized to receive notices on behalf of the assessee was rejected, leading to the dismissal of cross objections. The Tribunal affirmed the cancellation of reassessment and penalty orders based on the inadequacy of service of notices. en-us Wed, 31 Jul 1985 00:00:00 +0530 Fri, 18 Feb 2011 18:09:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65814 The appeals and cross objections were heard together regarding the cancellation of assessments and penalty orders by the WTO for the assessment years 1963-64 to 1967-68. The AAC's decision to cancel reassessments and penalties was upheld as the notice under section 17 was deemed invalidly served, rendering the proceedings void. The Revenue's argument that Shri D.C. Sharma was authorized to receive notices on behalf of the assessee was rejected, leading to the dismissal of cross objections. The Tribunal affirmed the cancellation of reassessment and penalty orders based on the inadequacy of service of notices. Case-Laws Wealth-tax Wed, 31 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65814