https://www.taxtmi.com/caselaws?id=383245 The court invalidated the notice of reopening the assessment for the Assessment Year 2011-2012 due to the Department's failure to properly serve the notice as required by section 148(1) of the Income Tax Act. The petitioner's change of address, not updated in her PAN, led to the notice being returned undelivered. The court emphasized that service of notice is a prerequisite for valid reassessment, citing relevant precedents. The Department's failure to serve the notice at the alternative address rendered the reassessment proceedings invalid, resulting in the nullification of all subsequent recovery actions. en-us Tue, 16 Jul 2019 00:00:00 +0530 Fri, 03 Apr 2026 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383245 The court invalidated the notice of reopening the assessment for the Assessment Year 2011-2012 due to the Department's failure to properly serve the notice as required by section 148(1) of the Income Tax Act. The petitioner's change of address, not updated in her PAN, led to the notice being returned undelivered. The court emphasized that service of notice is a prerequisite for valid reassessment, citing relevant precedents. The Department's failure to serve the notice at the alternative address rendered the reassessment proceedings invalid, resulting in the nullification of all subsequent recovery actions. Case-Laws Income Tax Tue, 16 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383245