https://www.taxtmi.com/caselaws?id=445241 The Tribunal found that the notice under Section 148 of the Income Tax Act, 1961, was served at an incorrect address, despite the correct address being known and provided in the respondent's ITRs. Both the CIT(A) and the Tribunal determined that the reassessment proceedings were invalid due to improper service of notice. The appellant's argument, referencing a SC judgment, was dismissed as the correct address was known to the AO. The appeal was closed, with no substantial question of law arising, and parties were instructed to proceed based on the digitally signed order. en-us Thu, 12 Oct 2023 00:00:00 +0530 Fri, 03 Nov 2023 08:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445241 The Tribunal found that the notice under Section 148 of the Income Tax Act, 1961, was served at an incorrect address, despite the correct address being known and provided in the respondent's ITRs. Both the CIT(A) and the Tribunal determined that the reassessment proceedings were invalid due to improper service of notice. The appellant's argument, referencing a SC judgment, was dismissed as the correct address was known to the AO. The appeal was closed, with no substantial question of law arising, and parties were instructed to proceed based on the digitally signed order. Case-Laws Income Tax Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445241