https://www.taxtmi.com/caselaws?id=333388 The court quashed the reassessment proceedings initiated due to improper service of notice under Section 148 of the Income Tax Act, 1961. The court held that the notice was never served at the correct address, rendering the proceedings void ab initio. While the notice was not quashed, the department was directed to conduct fresh reassessment proceedings within six months, ensuring a full opportunity of hearing to the petitioner. The court emphasized the importance of proper service of notice for initiating reassessment proceedings and highlighted the availability of alternative remedies in cases of violation of natural justice principles. en-us Tue, 04 Oct 2016 00:00:00 +0530 Wed, 12 Oct 2016 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333388 The court quashed the reassessment proceedings initiated due to improper service of notice under Section 148 of the Income Tax Act, 1961. The court held that the notice was never served at the correct address, rendering the proceedings void ab initio. While the notice was not quashed, the department was directed to conduct fresh reassessment proceedings within six months, ensuring a full opportunity of hearing to the petitioner. The court emphasized the importance of proper service of notice for initiating reassessment proceedings and highlighted the availability of alternative remedies in cases of violation of natural justice principles. Case-Laws Income Tax Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333388