https://www.taxtmi.com/caselaws?id=401656 The Tribunal allowed the appeal, quashing the reassessment due to improper notice service and lack of jurisdiction by the Assessing Officer. The Tribunal found the notice was served at the wrong address and delayed, rendering the reassessment void ab-initio. The jurisdictional error in issuing the notice by an officer without authority further invalidated the reassessment. The computation of capital gains and deduction claim issues were not addressed, as the reassessment was already deemed invalid. en-us Fri, 04 Sep 2020 00:00:00 +0530 Fri, 11 Dec 2020 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401656 The Tribunal allowed the appeal, quashing the reassessment due to improper notice service and lack of jurisdiction by the Assessing Officer. The Tribunal found the notice was served at the wrong address and delayed, rendering the reassessment void ab-initio. The jurisdictional error in issuing the notice by an officer without authority further invalidated the reassessment. The computation of capital gains and deduction claim issues were not addressed, as the reassessment was already deemed invalid. Case-Laws Income Tax Fri, 04 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401656