https://www.taxtmi.com/caselaws?id=379449 The Tribunal allowed the appeal, quashing the assessment order due to the invalid notice issued under section 148. The appellant successfully argued improper service of notice, leading to the assessment proceedings being deemed illegal and arbitrary. As a result, issues regarding the assessment of capital gains and deduction under section 54F were not addressed by the Tribunal, as the primary ground for invalidity of the assessment was the improper issuance of the notice. en-us Fri, 26 Apr 2019 00:00:00 +0530 Thu, 02 May 2019 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379449 The Tribunal allowed the appeal, quashing the assessment order due to the invalid notice issued under section 148. The appellant successfully argued improper service of notice, leading to the assessment proceedings being deemed illegal and arbitrary. As a result, issues regarding the assessment of capital gains and deduction under section 54F were not addressed by the Tribunal, as the primary ground for invalidity of the assessment was the improper issuance of the notice. Case-Laws Income Tax Fri, 26 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379449