https://www.taxtmi.com/caselaws?id=267681 The Tribunal held that there was no valid service of notice under Section 148 as it was not properly tendered to the assessee or their agent. The affixture did not comply with procedural requirements, rendering the reassessment proceedings invalid. Consequently, the order under Section 148/143(3) was quashed, and the assessee's appeals were allowed. The Tribunal did not address other grounds as they were moot. en-us Tue, 13 Oct 2015 00:00:00 +0530 Sat, 19 Dec 2015 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267681 The Tribunal held that there was no valid service of notice under Section 148 as it was not properly tendered to the assessee or their agent. The affixture did not comply with procedural requirements, rendering the reassessment proceedings invalid. Consequently, the order under Section 148/143(3) was quashed, and the assessee's appeals were allowed. The Tribunal did not address other grounds as they were moot. Case-Laws Income Tax Tue, 13 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267681