https://www.taxtmi.com/caselaws?id=421903 The Tribunal allowed the Assessee's appeal, emphasizing the necessity of valid notice service in reassessment proceedings. The assessment completed without proper notice was deemed void and without jurisdiction, leading to the quashing of the reassessment made under section 147. The Tribunal highlighted the significance of adhering to legal procedures and precedent judgments, ultimately ruling in favor of the Assessee due to the failure of the Revenue to prove the service of notice under section 148. en-us Wed, 27 Apr 2022 00:00:00 +0530 Wed, 04 May 2022 08:31:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421903 The Tribunal allowed the Assessee's appeal, emphasizing the necessity of valid notice service in reassessment proceedings. The assessment completed without proper notice was deemed void and without jurisdiction, leading to the quashing of the reassessment made under section 147. The Tribunal highlighted the significance of adhering to legal procedures and precedent judgments, ultimately ruling in favor of the Assessee due to the failure of the Revenue to prove the service of notice under section 148. Case-Laws Income Tax Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421903