https://www.taxtmi.com/caselaws?id=767143 ITAT Delhi held that reassessment proceedings were invalid due to improper service of notice under section 148. The notice was sent to an incorrect email ID unrelated to the assessee, as evidenced by screenshots from e-filing and ITBA portals and RTI documents. Despite the Department having the correct email ID on record, no valid service occurred through prescribed modes under section 282. Following precedent from Delhi HC in Suman Jeet Agarwal case, the reassessment order was deemed non-est and bad in law, with the appeal decided in favor of the assessee. en-us Fri, 07 Mar 2025 00:00:00 +0530 Tue, 11 Mar 2025 08:33:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767143 ITAT Delhi held that reassessment proceedings were invalid due to improper service of notice under section 148. The notice was sent to an incorrect email ID unrelated to the assessee, as evidenced by screenshots from e-filing and ITBA portals and RTI documents. Despite the Department having the correct email ID on record, no valid service occurred through prescribed modes under section 282. Following precedent from Delhi HC in Suman Jeet Agarwal case, the reassessment order was deemed non-est and bad in law, with the appeal decided in favor of the assessee. Case-Laws Income Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767143