https://www.taxtmi.com/caselaws?id=335030 The Tribunal allowed the appeal of the assessee, annulling the assessment due to improper service of notice under section 148 of the Income-tax Act. The Tribunal found that the notice was served through speed post and affixture without proper authorization for substituted service, with the Assessing Officer failing to provide evidence of valid service. As a result, the assessment was deemed invalid, leading to the annulment of the assessment order and the setting aside of the Commissioner of Income-tax (Appeals) decision. The Tribunal did not address the appeal on its merits as the assessment order was annulled. en-us Wed, 31 Aug 2016 00:00:00 +0530 Fri, 25 Nov 2016 09:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335030 The Tribunal allowed the appeal of the assessee, annulling the assessment due to improper service of notice under section 148 of the Income-tax Act. The Tribunal found that the notice was served through speed post and affixture without proper authorization for substituted service, with the Assessing Officer failing to provide evidence of valid service. As a result, the assessment was deemed invalid, leading to the annulment of the assessment order and the setting aside of the Commissioner of Income-tax (Appeals) decision. The Tribunal did not address the appeal on its merits as the assessment order was annulled. Case-Laws Income Tax Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335030