https://www.taxtmi.com/caselaws?id=264088 The HC upheld the ITAT's decision quashing the reassessment proceedings as the AO failed to serve the notice under Section 148(1) in accordance with law, a jurisdictional requirement. Proper service of notice under Section 148 read with Section 282(1) and relevant CPC provisions is mandatory for reopening assessments. The Revenue did not prove valid service on the Assessee or an authorized agent. Participation by an unauthorized person in proceedings does not waive the service requirement. Section 292BB is prospective and inapplicable as the Assessee objected to the lack of service. Consequently, the reassessment was held invalid and quashed, with the decision favoring the Assessee. en-us Tue, 15 Sep 2015 00:00:00 +0530 Fri, 25 Jul 2025 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264088 The HC upheld the ITAT's decision quashing the reassessment proceedings as the AO failed to serve the notice under Section 148(1) in accordance with law, a jurisdictional requirement. Proper service of notice under Section 148 read with Section 282(1) and relevant CPC provisions is mandatory for reopening assessments. The Revenue did not prove valid service on the Assessee or an authorized agent. Participation by an unauthorized person in proceedings does not waive the service requirement. Section 292BB is prospective and inapplicable as the Assessee objected to the lack of service. Consequently, the reassessment was held invalid and quashed, with the decision favoring the Assessee. Case-Laws Income Tax Tue, 15 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264088