https://www.taxtmi.com/caselaws?id=238731 The High Court determined that the notice issued under section 148 for the assessment year 1999-2000 was not validly served on the assessee, leading to the Assessing Officer lacking jurisdiction to make the assessment. Despite the department's argument that the notice was served at the registered office and acknowledged by a legal officer, the Court ruled in favor of the revenue, setting aside the Tribunal's decision and remanding the matter for a decision on merit within a specified timeframe. en-us Fri, 25 Oct 2013 00:00:00 +0530 Wed, 30 Oct 2013 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238731 The High Court determined that the notice issued under section 148 for the assessment year 1999-2000 was not validly served on the assessee, leading to the Assessing Officer lacking jurisdiction to make the assessment. Despite the department's argument that the notice was served at the registered office and acknowledged by a legal officer, the Court ruled in favor of the revenue, setting aside the Tribunal's decision and remanding the matter for a decision on merit within a specified timeframe. Case-Laws Income Tax Fri, 25 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238731