https://www.taxtmi.com/caselaws?id=386658 The ITAT deemed the notice u/s 148 for A.Y. 2007-08 and 2008-09 invalid due to improper service. The absence of valid service rendered assessment proceedings invalid, leading to their quashing. The ITAT stressed the importance of adhering to procedural requirements, emphasizing the need for proper service in initiating proceedings. Consequently, the appeals of the assessee were allowed, highlighting the significance of following legal service procedures. en-us Mon, 30 Sep 2019 00:00:00 +0530 Fri, 04 Oct 2019 11:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386658 The ITAT deemed the notice u/s 148 for A.Y. 2007-08 and 2008-09 invalid due to improper service. The absence of valid service rendered assessment proceedings invalid, leading to their quashing. The ITAT stressed the importance of adhering to procedural requirements, emphasizing the need for proper service in initiating proceedings. Consequently, the appeals of the assessee were allowed, highlighting the significance of following legal service procedures. Case-Laws Income Tax Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386658