https://www.taxtmi.com/caselaws?id=767839 Gujarat HC held that assessment proceedings were invalid as notice under section 148 was never served upon the late husband of the petitioner. The court found that without proper service of notice, the Assessing Officer lacked jurisdiction to proceed with assessment. The Commissioner's order under section 264 was quashed for adopting a truncated interpretation of revisional powers, limiting them to mere mistakes or corrections rather than exercising full revisional jurisdiction. The matter was remanded for fresh consideration under section 264, emphasizing that the Commissioner has wide powers to examine entire assessment proceedings and pass orders not prejudicial to the assessee. en-us Tue, 04 Mar 2025 00:00:00 +0530 Wed, 26 Mar 2025 06:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767839 Gujarat HC held that assessment proceedings were invalid as notice under section 148 was never served upon the late husband of the petitioner. The court found that without proper service of notice, the Assessing Officer lacked jurisdiction to proceed with assessment. The Commissioner's order under section 264 was quashed for adopting a truncated interpretation of revisional powers, limiting them to mere mistakes or corrections rather than exercising full revisional jurisdiction. The matter was remanded for fresh consideration under section 264, emphasizing that the Commissioner has wide powers to examine entire assessment proceedings and pass orders not prejudicial to the assessee. Case-Laws Income Tax Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767839