https://www.taxtmi.com/caselaws?id=30690 The High Court upheld the Tribunal's decision, ruling that the reassessment was invalid due to the lack of proof of service of the notice under Section 148 of the Income Tax Act. The Court emphasized the necessity of complying with procedural requirements, specifically regarding the service of notices for initiating tax assessments and reassessments under the Act. The appeal filed by the revenue was dismissed, as the Court found no substantial question of law arising from the Tribunal's order, affirming that valid service of notice under Section 148 is a condition precedent for the validity of proceedings under Section 147. en-us Thu, 14 Feb 2008 00:00:00 +0530 Tue, 16 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30690 The High Court upheld the Tribunal's decision, ruling that the reassessment was invalid due to the lack of proof of service of the notice under Section 148 of the Income Tax Act. The Court emphasized the necessity of complying with procedural requirements, specifically regarding the service of notices for initiating tax assessments and reassessments under the Act. The appeal filed by the revenue was dismissed, as the Court found no substantial question of law arising from the Tribunal's order, affirming that valid service of notice under Section 148 is a condition precedent for the validity of proceedings under Section 147. Case-Laws Income Tax Thu, 14 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30690