https://www.taxtmi.com/caselaws?id=178255 The Appellate Tribunal held that the notice under section 148 of the IT Act was not validly served on the assessee, rendering the reassessment order invalid. As a result, the addition to income made by the Income Tax Officer could not be upheld. The Tribunal emphasized that the mere absence of the assessee did not justify substituted service and found that the ITO lacked sufficient grounds to believe the assessee was avoiding service. The appeal was allowed based on the failure of proper service of notice. en-us Mon, 07 Jan 1980 00:00:00 +0530 Mon, 01 Feb 2016 11:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178255 The Appellate Tribunal held that the notice under section 148 of the IT Act was not validly served on the assessee, rendering the reassessment order invalid. As a result, the addition to income made by the Income Tax Officer could not be upheld. The Tribunal emphasized that the mere absence of the assessee did not justify substituted service and found that the ITO lacked sufficient grounds to believe the assessee was avoiding service. The appeal was allowed based on the failure of proper service of notice. Case-Laws Income Tax Mon, 07 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178255