https://www.taxtmi.com/caselaws?id=424115 The Tribunal quashed the reassessment order for AY 2009-10 due to the lack of evidence of proper service of notice u/s 148, following legal precedents. As the notice was not served on the assessee, the reassessment was deemed void ab initio, leading to the appeal being allowed solely on procedural grounds. Compliance with procedural requirements in reassessment proceedings was emphasized, resulting in the reassessment order being set aside. en-us Mon, 20 Jun 2022 00:00:00 +0530 Wed, 22 Jun 2022 09:15:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424115 The Tribunal quashed the reassessment order for AY 2009-10 due to the lack of evidence of proper service of notice u/s 148, following legal precedents. As the notice was not served on the assessee, the reassessment was deemed void ab initio, leading to the appeal being allowed solely on procedural grounds. Compliance with procedural requirements in reassessment proceedings was emphasized, resulting in the reassessment order being set aside. Case-Laws Income Tax Mon, 20 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424115