https://www.taxtmi.com/caselaws?id=264894 The Appellate Tribunal ITAT Delhi ruled in favor of the assessee, allowing the cross-objection and dismissing the appeal filed by the revenue. The Tribunal found that the notice under section 148 was not properly served, rendering the assessment under sections 147/143 null and void. Consequently, the deletion of the addition made by the AO under section 68 of the Act was not addressed as it became irrelevant due to the primary issue's resolution. en-us Wed, 29 Oct 2014 00:00:00 +0530 Sun, 04 Oct 2015 12:36:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264894 The Appellate Tribunal ITAT Delhi ruled in favor of the assessee, allowing the cross-objection and dismissing the appeal filed by the revenue. The Tribunal found that the notice under section 148 was not properly served, rendering the assessment under sections 147/143 null and void. Consequently, the deletion of the addition made by the AO under section 68 of the Act was not addressed as it became irrelevant due to the primary issue's resolution. Case-Laws Income Tax Wed, 29 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264894