https://www.taxtmi.com/caselaws?id=399006 The Tribunal allowed the appeal based on improper service of notice under Section 148, rendering the assessment proceedings null and void. The Tribunal did not address the addition under Section 69 but emphasized the importance of serving notices to the address listed in the PAN database, as per Supreme Court and High Court precedents. The Tribunal dismissed other grounds raised by the assessee, affirming the Assessing Officer's compliance with due process in issuing the notice. en-us Fri, 25 Sep 2020 00:00:00 +0530 Wed, 30 Sep 2020 13:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399006 The Tribunal allowed the appeal based on improper service of notice under Section 148, rendering the assessment proceedings null and void. The Tribunal did not address the addition under Section 69 but emphasized the importance of serving notices to the address listed in the PAN database, as per Supreme Court and High Court precedents. The Tribunal dismissed other grounds raised by the assessee, affirming the Assessing Officer's compliance with due process in issuing the notice. Case-Laws Income Tax Fri, 25 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399006