https://www.taxtmi.com/caselaws?id=771318 Gujarat HC held that reopening of assessment under section 147 was invalid due to improper notice service. The notice was issued in the assessee's name but not actually served, and no justification was provided for serving it in another person's name. The court ruled that mere issuance without proper service cannot constitute effective notice for reopening assessment. Without valid notice being issued and served upon the assessee, the revenue authorities lacked jurisdiction to reopen the assessment for AY 2016-17. Assessee's appeal was allowed. en-us Thu, 01 May 2025 00:00:00 +0530 Tue, 14 Jul 2026 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771318 Gujarat HC held that reopening of assessment under section 147 was invalid due to improper notice service. The notice was issued in the assessee's name but not actually served, and no justification was provided for serving it in another person's name. The court ruled that mere issuance without proper service cannot constitute effective notice for reopening assessment. Without valid notice being issued and served upon the assessee, the revenue authorities lacked jurisdiction to reopen the assessment for AY 2016-17. Assessee's appeal was allowed. Case-Laws Income Tax Thu, 01 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771318