https://www.taxtmi.com/caselaws?id=418889 The Tribunal allowed the appeals filed by the assessee, quashing the reassessment order and vacating the penalty imposed. The decision was based on the invalid service of the notice under Section 148, rendering the reassessment proceedings void ab initio. The Tribunal stressed the significance of following proper legal procedures for serving notices, particularly when the assessee resides abroad. en-us Mon, 21 Feb 2022 00:00:00 +0530 Sat, 26 Feb 2022 05:59:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418889 The Tribunal allowed the appeals filed by the assessee, quashing the reassessment order and vacating the penalty imposed. The decision was based on the invalid service of the notice under Section 148, rendering the reassessment proceedings void ab initio. The Tribunal stressed the significance of following proper legal procedures for serving notices, particularly when the assessee resides abroad. Case-Laws Income Tax Mon, 21 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418889