https://www.taxtmi.com/caselaws?id=298348 The Tribunal allowed the appeal, setting aside the impugned order due to the invalid service of the notice under Section 148 of the Income Tax Act, 1961. It was held that the notice was not validly served as per the prescribed methods, rendering subsequent proceedings void. Additionally, the absence of a notice under Section 143(2) post filing of return was noted, emphasizing the mandatory nature of such notice for assessment/reassessment. The Tribunal found merit in the appellant's legal arguments, highlighting the necessity of proper notice issuance under Sections 148 and 143(2) for lawful assessment proceedings. en-us Fri, 31 Jan 2020 00:00:00 +0530 Thu, 28 Oct 2021 08:38:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298348 The Tribunal allowed the appeal, setting aside the impugned order due to the invalid service of the notice under Section 148 of the Income Tax Act, 1961. It was held that the notice was not validly served as per the prescribed methods, rendering subsequent proceedings void. Additionally, the absence of a notice under Section 143(2) post filing of return was noted, emphasizing the mandatory nature of such notice for assessment/reassessment. The Tribunal found merit in the appellant's legal arguments, highlighting the necessity of proper notice issuance under Sections 148 and 143(2) for lawful assessment proceedings. Case-Laws Income Tax Fri, 31 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298348