https://www.taxtmi.com/caselaws?id=460001 ITAT Delhi held that reassessment u/s 147 was invalid due to improper service of notice. The AO failed to exhaust alternative service methods before resorting to affixture, sending only one Speed Post notice in March 2018. No local persons were associated with identifying the assessee's premises for affixture service. The notice was served by affixture on 4.12.2018 and assessment completed on 6.12.2018, not allowing the mandatory 30-day period for filing return. The tribunal ruled in favor of the assessee, quashing the reassessment proceedings. en-us Mon, 16 Jan 2023 00:00:00 +0530 Tue, 07 Jan 2025 19:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460001 ITAT Delhi held that reassessment u/s 147 was invalid due to improper service of notice. The AO failed to exhaust alternative service methods before resorting to affixture, sending only one Speed Post notice in March 2018. No local persons were associated with identifying the assessee's premises for affixture service. The notice was served by affixture on 4.12.2018 and assessment completed on 6.12.2018, not allowing the mandatory 30-day period for filing return. The tribunal ruled in favor of the assessee, quashing the reassessment proceedings. Case-Laws Income Tax Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460001