https://www.taxtmi.com/caselaws?id=757102 The ITAT Mumbai held that assessment proceedings were invalid due to non-service of mandatory notice under section 143(2). The Revenue failed to prove service through ordinary post or RPAD and could not substantiate claimed service through affixture, lacking proper substituted service orders and procedural compliance. Following Supreme Court precedent in CIT vs Laxman Das Khandelwal, the tribunal ruled that absence of notice service cannot be cured under section 292BB. Since valid notice service is a condition precedent for assessment validity, the entire proceedings were deemed void ab-initio and the assessment order was quashed in favor of the assessee. en-us Wed, 31 Jan 2024 00:00:00 +0530 Fri, 16 Aug 2024 08:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757102 The ITAT Mumbai held that assessment proceedings were invalid due to non-service of mandatory notice under section 143(2). The Revenue failed to prove service through ordinary post or RPAD and could not substantiate claimed service through affixture, lacking proper substituted service orders and procedural compliance. Following Supreme Court precedent in CIT vs Laxman Das Khandelwal, the tribunal ruled that absence of notice service cannot be cured under section 292BB. Since valid notice service is a condition precedent for assessment validity, the entire proceedings were deemed void ab-initio and the assessment order was quashed in favor of the assessee. Case-Laws Income Tax Wed, 31 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757102