https://www.taxtmi.com/caselaws?id=769704 The ITAT Delhi quashed a reassessment order under sections 144 and 148 of the Income Tax Act due to invalid service of notice. The Revenue failed to prove that notice under section 148 was properly served to the assessee before completing the reassessment. The Assessing Officer admitted during remand proceedings that the notice issued under sections 148/142(1) was returned by authorities, confirming no valid service occurred. Consequently, the reassessment was declared invalid and the matter was decided in favor of the assessee. en-us Mon, 28 Apr 2025 00:00:00 +0530 Wed, 30 Apr 2025 08:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769704 The ITAT Delhi quashed a reassessment order under sections 144 and 148 of the Income Tax Act due to invalid service of notice. The Revenue failed to prove that notice under section 148 was properly served to the assessee before completing the reassessment. The Assessing Officer admitted during remand proceedings that the notice issued under sections 148/142(1) was returned by authorities, confirming no valid service occurred. Consequently, the reassessment was declared invalid and the matter was decided in favor of the assessee. Case-Laws Income Tax Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769704