https://www.taxtmi.com/caselaws?id=445816 DELHI HC held for the assessee: the Section 148 notice was improperly served to the old address despite the AO having the new address on record, and the assessee had objected to incorrect service before completion of proceedings (so Section 292BB did not apply). Further, the AO failed to issue a Section 143(2) notice before framing assessment under Sections 147/144, yet considered a belated return; this omission vitiated the assessment. Tribunal's order in favour of the assessee was upheld. en-us Fri, 17 Nov 2023 00:00:00 +0530 Tue, 02 Sep 2025 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445816 DELHI HC held for the assessee: the Section 148 notice was improperly served to the old address despite the AO having the new address on record, and the assessee had objected to incorrect service before completion of proceedings (so Section 292BB did not apply). Further, the AO failed to issue a Section 143(2) notice before framing assessment under Sections 147/144, yet considered a belated return; this omission vitiated the assessment. Tribunal's order in favour of the assessee was upheld. Case-Laws Income Tax Fri, 17 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445816