https://www.taxtmi.com/caselaws?id=237559 The High Court upheld the decision to quash the assessment order for the assessment year 1998-99 due to an invalid notice issued under Section 148 of the Income Tax Act 1961. The court emphasized the significance of proper service of notice, ruling that sending the notice to the wrong address rendered the reassessment proceedings null and void. The appellant's arguments regarding minor errors in the address and the authority of the person receiving the notice were rejected. The court affirmed the findings of the CIT (A) and the Tribunal, dismissing the Income Tax Appeal based on the improper service of the notice. en-us Thu, 12 Sep 2013 00:00:00 +0530 Tue, 01 Oct 2013 06:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237559 The High Court upheld the decision to quash the assessment order for the assessment year 1998-99 due to an invalid notice issued under Section 148 of the Income Tax Act 1961. The court emphasized the significance of proper service of notice, ruling that sending the notice to the wrong address rendered the reassessment proceedings null and void. The appellant's arguments regarding minor errors in the address and the authority of the person receiving the notice were rejected. The court affirmed the findings of the CIT (A) and the Tribunal, dismissing the Income Tax Appeal based on the improper service of the notice. Case-Laws Income Tax Thu, 12 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237559