https://www.taxtmi.com/caselaws?id=257628 The Tribunal annulled the reassessment proceedings and order due to the Revenue's failure to prove the valid issuance and service of the notice under Section 148. Emphasizing the mandatory nature of notice service, the Tribunal ruled that Section 292BB does not apply retrospectively to the relevant assessment year. Consequently, other issues raised by the assessee were not addressed, and the appeal was allowed. en-us Fri, 09 Jan 2015 00:00:00 +0530 Wed, 18 Mar 2015 08:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257628 The Tribunal annulled the reassessment proceedings and order due to the Revenue's failure to prove the valid issuance and service of the notice under Section 148. Emphasizing the mandatory nature of notice service, the Tribunal ruled that Section 292BB does not apply retrospectively to the relevant assessment year. Consequently, other issues raised by the assessee were not addressed, and the appeal was allowed. Case-Laws Income Tax Fri, 09 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257628