https://www.taxtmi.com/caselaws?id=758547 The appeal was allowed, and the assessment order under Section 148, along with the penalty proceedings under Section 271(i)(c) of the Income Tax Act, was set aside due to improper service of notice. The matter was remanded to the assessing officer to serve notice at the correct address, ensuring compliance with legal requirements and allowing the assessee a fair opportunity to present their case. The court emphasized adherence to the law prevailing at the time of the proceeding's initiation, ensuring the retrospective application of relevant legal provisions. en-us Tue, 23 Apr 2024 00:00:00 +0530 Mon, 16 Sep 2024 07:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758547 The appeal was allowed, and the assessment order under Section 148, along with the penalty proceedings under Section 271(i)(c) of the Income Tax Act, was set aside due to improper service of notice. The matter was remanded to the assessing officer to serve notice at the correct address, ensuring compliance with legal requirements and allowing the assessee a fair opportunity to present their case. The court emphasized adherence to the law prevailing at the time of the proceeding's initiation, ensuring the retrospective application of relevant legal provisions. Case-Laws Income Tax Tue, 23 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758547