https://www.taxtmi.com/caselaws?id=380003 The Tribunal emphasized the importance of serving notices under section 148 for valid reassessment proceedings. Due to the lack of concrete evidence of notice service within the prescribed time frame, the reassessment order was quashed. The Tribunal highlighted the jurisdictional requirement of serving notice to the assessee, leading to the deletion of all additions in the reassessment. Consequently, the Tribunal allowed the assessee's appeal, overturning the decisions of lower authorities and annulling the reassessment order. en-us Thu, 31 Jan 2019 00:00:00 +0530 Fri, 10 May 2019 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380003 The Tribunal emphasized the importance of serving notices under section 148 for valid reassessment proceedings. Due to the lack of concrete evidence of notice service within the prescribed time frame, the reassessment order was quashed. The Tribunal highlighted the jurisdictional requirement of serving notice to the assessee, leading to the deletion of all additions in the reassessment. Consequently, the Tribunal allowed the assessee's appeal, overturning the decisions of lower authorities and annulling the reassessment order. Case-Laws Income Tax Thu, 31 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380003