https://www.taxtmi.com/caselaws?id=753391 The ITAT Delhi held that a reassessment order was invalid due to improper service of notice u/s 148. The notice was generated on the ITBA portal on 30.03.2021 but sent to an incorrect email ID not belonging to the assessee. The assessee proved they first registered on the e-filing portal on 31.03.2022 with their actual email ID. Since the limitation period for issuing notice u/s 148 expired on 31.03.2021 (extended due to Covid-19), and the revenue failed to establish proper service, the reassessment was quashed. Decision favored the assessee. en-us Wed, 29 May 2024 00:00:00 +0530 Fri, 31 May 2024 08:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753391 The ITAT Delhi held that a reassessment order was invalid due to improper service of notice u/s 148. The notice was generated on the ITBA portal on 30.03.2021 but sent to an incorrect email ID not belonging to the assessee. The assessee proved they first registered on the e-filing portal on 31.03.2022 with their actual email ID. Since the limitation period for issuing notice u/s 148 expired on 31.03.2021 (extended due to Covid-19), and the revenue failed to establish proper service, the reassessment was quashed. Decision favored the assessee. Case-Laws Income Tax Wed, 29 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753391