https://www.taxtmi.com/caselaws?id=70941 The Tribunal ruled in favor of the assessee, canceling the assessment under section 147(a) read with section 148. The Tribunal found significant procedural lapses in the notice issuance process, including the lack of proper documentation and justification for resorting to affixture without due diligence in attempting regular service. Due to these deficiencies, the assessment was deemed invalid, highlighting the importance of adhering to procedural requirements in income tax assessments. en-us Fri, 06 Aug 1982 00:00:00 +0530 Wed, 20 Apr 2011 12:15:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70941 The Tribunal ruled in favor of the assessee, canceling the assessment under section 147(a) read with section 148. The Tribunal found significant procedural lapses in the notice issuance process, including the lack of proper documentation and justification for resorting to affixture without due diligence in attempting regular service. Due to these deficiencies, the assessment was deemed invalid, highlighting the importance of adhering to procedural requirements in income tax assessments. Case-Laws Income Tax Fri, 06 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70941