https://www.taxtmi.com/caselaws?id=186058 The Tribunal upheld the CIT(A)'s decision, ruling that the service of notice under Section 158BD was invalid due to procedural non-compliance and lack of due diligence. Consequently, the assessment under Section 158BC read with Section 158BD was deemed legally flawed. The Tribunal emphasized the necessity of valid notice service for jurisdiction in assessment proceedings, dismissing the Revenue's appeal. en-us Wed, 31 Mar 2010 00:00:00 +0530 Tue, 06 Sep 2016 17:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186058 The Tribunal upheld the CIT(A)'s decision, ruling that the service of notice under Section 158BD was invalid due to procedural non-compliance and lack of due diligence. Consequently, the assessment under Section 158BC read with Section 158BD was deemed legally flawed. The Tribunal emphasized the necessity of valid notice service for jurisdiction in assessment proceedings, dismissing the Revenue's appeal. Case-Laws Income Tax Wed, 31 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186058