https://www.taxtmi.com/caselaws?id=458622 The Tribunal dismissed the Revenue's appeal, concluding that the notice under section 148 issued by ACIT, Circle-7 was void ab initio due to lack of jurisdiction over the assessee. The Tribunal emphasized the necessity of jurisdictional compliance for the validity of notices under section 148, rendering the reassessment unsustainable. en-us Tue, 30 Apr 2019 00:00:00 +0530 Sat, 09 Nov 2024 08:46:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458622 The Tribunal dismissed the Revenue's appeal, concluding that the notice under section 148 issued by ACIT, Circle-7 was void ab initio due to lack of jurisdiction over the assessee. The Tribunal emphasized the necessity of jurisdictional compliance for the validity of notices under section 148, rendering the reassessment unsustainable. Case-Laws Income Tax Tue, 30 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458622