https://www.taxtmi.com/caselaws?id=368395 The Tribunal dismissed the Revenue's appeal challenging the validity of the notice u/s 148 for reassessment, holding that the notice was not validly served as it was sent to an incorrect address. Consequently, the reassessment proceedings were deemed illegal and without jurisdiction. The addition of unexplained share application money and the admission of additional evidence were not decided due to the jurisdictional issue. The Tribunal affirmed the Ld. CIT(A)'s decision to quash the reassessment proceedings based on the invalid notice. en-us Wed, 03 Oct 2018 00:00:00 +0530 Mon, 08 Oct 2018 07:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368395 The Tribunal dismissed the Revenue's appeal challenging the validity of the notice u/s 148 for reassessment, holding that the notice was not validly served as it was sent to an incorrect address. Consequently, the reassessment proceedings were deemed illegal and without jurisdiction. The addition of unexplained share application money and the admission of additional evidence were not decided due to the jurisdictional issue. The Tribunal affirmed the Ld. CIT(A)'s decision to quash the reassessment proceedings based on the invalid notice. Case-Laws Income Tax Wed, 03 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368395