https://www.taxtmi.com/caselaws?id=347623 The Tribunal and Third Member found that the notice under Section 158BC of the Income Tax Act, 1961 was not validly served upon the respondent-assessee, as the counsel receiving the notice was not authorized. This lack of valid service led to the dismissal of the appeal and the quashing of the Block Assessment. The judgment emphasized the importance of proper service of notice, ultimately resulting in the appeal being dismissed without further consideration of the case's merits. en-us Wed, 16 Aug 2017 00:00:00 +0530 Thu, 19 Jul 2018 06:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347623 The Tribunal and Third Member found that the notice under Section 158BC of the Income Tax Act, 1961 was not validly served upon the respondent-assessee, as the counsel receiving the notice was not authorized. This lack of valid service led to the dismissal of the appeal and the quashing of the Block Assessment. The judgment emphasized the importance of proper service of notice, ultimately resulting in the appeal being dismissed without further consideration of the case's merits. Case-Laws Income Tax Wed, 16 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347623