https://www.taxtmi.com/caselaws?id=10561 The court held that the notices issued under section 148 of the Income-tax Act were invalid as they were incorrectly addressed to the individual, not the Hindu undivided family (HUF). Consequently, the reassessment proceedings were deemed unsustainable as the jurisdiction was not properly established. The court ruled in favor of the assessee, concluding that the reassessment was invalid due to the misdirection of the notices, and no costs were awarded. en-us Wed, 03 Nov 2004 00:00:00 +0530 Fri, 17 Jul 2009 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10561 The court held that the notices issued under section 148 of the Income-tax Act were invalid as they were incorrectly addressed to the individual, not the Hindu undivided family (HUF). Consequently, the reassessment proceedings were deemed unsustainable as the jurisdiction was not properly established. The court ruled in favor of the assessee, concluding that the reassessment was invalid due to the misdirection of the notices, and no costs were awarded. Case-Laws Income Tax Wed, 03 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10561