https://www.taxtmi.com/caselaws?id=66982 The court allowed the appeal against the decision under section 146 and the appeal against the ex-parte assessment under section 144 for statistical purposes. The judgment emphasized the importance of proper service of notice and compliance with procedural requirements in assessments to uphold fairness and legal standards. The court found that there was no valid service of notice under section 143(2) on the assessee, as the notice was not served properly through post or personal service as required by the IT Act and procedural rules. Consequently, the orders of the AAC and the ITO were set aside, directing the ITO to reopen the assessment and grant the assessee a full opportunity to be heard. en-us Mon, 11 Aug 1980 00:00:00 +0530 Tue, 08 Mar 2011 16:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66982 The court allowed the appeal against the decision under section 146 and the appeal against the ex-parte assessment under section 144 for statistical purposes. The judgment emphasized the importance of proper service of notice and compliance with procedural requirements in assessments to uphold fairness and legal standards. The court found that there was no valid service of notice under section 143(2) on the assessee, as the notice was not served properly through post or personal service as required by the IT Act and procedural rules. Consequently, the orders of the AAC and the ITO were set aside, directing the ITO to reopen the assessment and grant the assessee a full opportunity to be heard. Case-Laws Income Tax Mon, 11 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66982