https://www.taxtmi.com/caselaws?id=209373 The Tribunal dismissed the appeals, upholding that the reassessment proceedings were invalid due to improper service of notice under section 148 of the Income-tax Act. The Tribunal found that the mandatory procedures for service were not followed, as the correct addresses were not used despite being available on record. The participation of the assessee in subsequent proceedings did not cure the defect of non-service of notice under section 148, leading to the conclusion that the entire reassessment proceedings were void. en-us Wed, 20 Oct 2010 00:00:00 +0530 Mon, 22 Jul 2013 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209373 The Tribunal dismissed the appeals, upholding that the reassessment proceedings were invalid due to improper service of notice under section 148 of the Income-tax Act. The Tribunal found that the mandatory procedures for service were not followed, as the correct addresses were not used despite being available on record. The participation of the assessee in subsequent proceedings did not cure the defect of non-service of notice under section 148, leading to the conclusion that the entire reassessment proceedings were void. Case-Laws Income Tax Wed, 20 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209373