https://www.taxtmi.com/caselaws?id=68779 The Tribunal quashed the assessment orders for both assessment years due to the invalid service of notice under Section 148. It held that proper service of notice is a jurisdictional requirement and cannot be cured by the assessee's participation in the proceedings. Consequently, the appeals filed by the assessee were allowed, and those filed by the Department were dismissed as infructuous. en-us Mon, 12 Feb 2007 00:00:00 +0530 Sat, 21 May 2016 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68779 The Tribunal quashed the assessment orders for both assessment years due to the invalid service of notice under Section 148. It held that proper service of notice is a jurisdictional requirement and cannot be cured by the assessee's participation in the proceedings. Consequently, the appeals filed by the assessee were allowed, and those filed by the Department were dismissed as infructuous. Case-Laws Income Tax Mon, 12 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68779