https://www.taxtmi.com/caselaws?id=215190 The High Court upheld the validity of the notice issued under Section 148 despite initial defects, as the appellant's filing of a return indicated awareness of the assessment year. The service of the notice on an unauthorized person was validated as the appellant acted upon it, regardless of the defect. The reassessment was deemed null and void as the additions made were unrelated to the reasons for initiating reassessment, leading to the invalidation of the entire reassessment proceedings. The levy of interest under Sections 234A, 234B, and 234C was not extensively addressed due to the annulment of the reassessment. en-us Fri, 25 May 2012 00:00:00 +0530 Thu, 26 Jul 2012 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215190 The High Court upheld the validity of the notice issued under Section 148 despite initial defects, as the appellant's filing of a return indicated awareness of the assessment year. The service of the notice on an unauthorized person was validated as the appellant acted upon it, regardless of the defect. The reassessment was deemed null and void as the additions made were unrelated to the reasons for initiating reassessment, leading to the invalidation of the entire reassessment proceedings. The levy of interest under Sections 234A, 234B, and 234C was not extensively addressed due to the annulment of the reassessment. Case-Laws Income Tax Fri, 25 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215190