https://www.taxtmi.com/caselaws?id=441613 The court quashed the notice issued under Section 148 of the Income Tax Act due to serious jurisdictional errors, including directing it to the wrong entity with incorrect PAN, assessment year, and Document Identification Number. The court emphasized that such errors were fundamental and not curable under Section 292B, leading to the setting aside of the associated order, assessment, demand, and penalty notices. The reassessment proceedings were deemed invalid until a proper notice was issued. The judgment favored the petitioner, declaring the impugned notices and orders null and void. en-us Fri, 28 Jul 2023 00:00:00 +0530 Fri, 11 Aug 2023 13:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441613 The court quashed the notice issued under Section 148 of the Income Tax Act due to serious jurisdictional errors, including directing it to the wrong entity with incorrect PAN, assessment year, and Document Identification Number. The court emphasized that such errors were fundamental and not curable under Section 292B, leading to the setting aside of the associated order, assessment, demand, and penalty notices. The reassessment proceedings were deemed invalid until a proper notice was issued. The judgment favored the petitioner, declaring the impugned notices and orders null and void. Case-Laws Income Tax Fri, 28 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441613