https://www.taxtmi.com/caselaws?id=357084 The Tribunal found the notice served under section 148 for reassessment invalid as it was affixed at the wrong address, not belonging to the assessee. Due to the failure to serve a valid notice, the reassessment proceedings were deemed void. The Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) and dismissed the Revenue's appeal, citing legal precedents emphasizing the necessity of proper notice service for reassessment validity. en-us Wed, 14 Mar 2018 00:00:00 +0530 Sat, 17 Mar 2018 08:02:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357084 The Tribunal found the notice served under section 148 for reassessment invalid as it was affixed at the wrong address, not belonging to the assessee. Due to the failure to serve a valid notice, the reassessment proceedings were deemed void. The Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) and dismissed the Revenue's appeal, citing legal precedents emphasizing the necessity of proper notice service for reassessment validity. Case-Laws Income Tax Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357084