https://www.taxtmi.com/caselaws?id=329403 The Tribunal upheld the annulment of reassessment proceedings under sections 147/148 of the Income Tax Act as the notice was not served on the correct address, rendering the proceedings null and void. Consequently, the rectification proceedings under section 154 were deemed infructuous. The Revenue's appeals were dismissed, affirming the decisions of the lower authorities. en-us Fri, 08 Apr 2016 00:00:00 +0530 Tue, 21 Jun 2016 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329403 The Tribunal upheld the annulment of reassessment proceedings under sections 147/148 of the Income Tax Act as the notice was not served on the correct address, rendering the proceedings null and void. Consequently, the rectification proceedings under section 154 were deemed infructuous. The Revenue's appeals were dismissed, affirming the decisions of the lower authorities. Case-Laws Income Tax Fri, 08 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329403