https://www.taxtmi.com/caselaws?id=209788 The High Court quashed a draft assessment order against a company issued notice under section 147/148 of the Income-tax Act meant for a different entity. The Court emphasized the lack of jurisdiction due to the error in serving the notice, ruling that the petitioner cannot be compelled to engage in proceedings without being heard. The judgment highlights the importance of accurate notice service and jurisdictional compliance in tax assessments, safeguarding the petitioner's rights and emphasizing adherence to procedural requirements to uphold the integrity of the process. The writ petitions were allowed without costs, permitting the respondents to proceed lawfully against the petitioner. en-us Mon, 25 Apr 2011 00:00:00 +0530 Sat, 04 Feb 2012 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209788 The High Court quashed a draft assessment order against a company issued notice under section 147/148 of the Income-tax Act meant for a different entity. The Court emphasized the lack of jurisdiction due to the error in serving the notice, ruling that the petitioner cannot be compelled to engage in proceedings without being heard. The judgment highlights the importance of accurate notice service and jurisdictional compliance in tax assessments, safeguarding the petitioner's rights and emphasizing adherence to procedural requirements to uphold the integrity of the process. The writ petitions were allowed without costs, permitting the respondents to proceed lawfully against the petitioner. Case-Laws Income Tax Mon, 25 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209788