https://www.taxtmi.com/caselaws?id=304397 The Appellate Tribunal found the notice u/s.148 invalid due to improper service, leading to the assessments being deemed invalid. Emphasizing the jurisdictional importance of proper notice service for reassessment proceedings, the Tribunal allowed the appeals of the assessees, setting aside the assessments without further adjudication on the merits. The case highlighted the significance of correct notice service in maintaining the validity of reassessment orders, addressing issues related to capital gains assessment, jurisdictional defects, legal precedents, and the impact of address changes on notice service and assessment validity. en-us Wed, 03 Jul 2019 00:00:00 +0530 Sat, 24 Sep 2022 08:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304397 The Appellate Tribunal found the notice u/s.148 invalid due to improper service, leading to the assessments being deemed invalid. Emphasizing the jurisdictional importance of proper notice service for reassessment proceedings, the Tribunal allowed the appeals of the assessees, setting aside the assessments without further adjudication on the merits. The case highlighted the significance of correct notice service in maintaining the validity of reassessment orders, addressing issues related to capital gains assessment, jurisdictional defects, legal precedents, and the impact of address changes on notice service and assessment validity. Case-Laws Income Tax Wed, 03 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304397