https://www.taxtmi.com/caselaws?id=428555 The Tribunal invalidated the notice issued under section 148 due to lack of proper service. It deemed the proceedings initiated and assessment made based on the notice as illegal and void ab initio. The Tribunal found the addition of Rs. 670,000 unjustified as the deposits were made by the appellant's mother, not the appellant. Consequently, the Tribunal allowed the appeal, directing the AO to delete the addition and emphasizing the incorrectness of attributing the deposits to the appellant. en-us Mon, 26 Sep 2022 00:00:00 +0530 Tue, 04 Oct 2022 08:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428555 The Tribunal invalidated the notice issued under section 148 due to lack of proper service. It deemed the proceedings initiated and assessment made based on the notice as illegal and void ab initio. The Tribunal found the addition of Rs. 670,000 unjustified as the deposits were made by the appellant's mother, not the appellant. Consequently, the Tribunal allowed the appeal, directing the AO to delete the addition and emphasizing the incorrectness of attributing the deposits to the appellant. Case-Laws Income Tax Mon, 26 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428555