https://www.taxtmi.com/caselaws?id=341378 The Tribunal allowed the appeals by the assessee, quashing the assessment due to the invalid service of notice under Section 148 and the failure to provide reasons for the notice issuance. The Tribunal found the delay in filing the appeals reasonable, condoning it for adjudication on merits. Additionally, it determined that the lack of a valid service of notice rendered the assessment order void ab initio, following a precedent where a similar issue led to the quashing of assessment. The Tribunal also noted the lack of a fair opportunity for the assessee to be heard, further supporting the decision to quash the assessment. en-us Mon, 27 Mar 2017 00:00:00 +0530 Fri, 07 Apr 2017 08:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341378 The Tribunal allowed the appeals by the assessee, quashing the assessment due to the invalid service of notice under Section 148 and the failure to provide reasons for the notice issuance. The Tribunal found the delay in filing the appeals reasonable, condoning it for adjudication on merits. Additionally, it determined that the lack of a valid service of notice rendered the assessment order void ab initio, following a precedent where a similar issue led to the quashing of assessment. The Tribunal also noted the lack of a fair opportunity for the assessee to be heard, further supporting the decision to quash the assessment. Case-Laws Income Tax Mon, 27 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341378