https://www.taxtmi.com/caselaws?id=328408 The Tribunal held that the reassessment proceedings were void ab initio due to the lack of valid service of notice u/s 148. Relying on the precedent set by the Delhi High Court, the Tribunal emphasized the importance of proper service of notice as a jurisdictional requirement. Consequently, the Tribunal allowed the appeal, declaring the reassessment proceedings invalid, while dismissing other grounds as inconsequential. The decision was pronounced on 27th April 2016. en-us Wed, 27 Apr 2016 00:00:00 +0530 Fri, 03 Jun 2016 12:09:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328408 The Tribunal held that the reassessment proceedings were void ab initio due to the lack of valid service of notice u/s 148. Relying on the precedent set by the Delhi High Court, the Tribunal emphasized the importance of proper service of notice as a jurisdictional requirement. Consequently, the Tribunal allowed the appeal, declaring the reassessment proceedings invalid, while dismissing other grounds as inconsequential. The decision was pronounced on 27th April 2016. Case-Laws Income Tax Wed, 27 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328408