https://www.taxtmi.com/caselaws?id=773881 The Tribunal set aside both the assessment order dated 14/11/2018 and penalty order under Section 271(1)(c) due to improper service of notice under Section 148. The notice was served at an incorrect address (D-66, Sector 30, Noida) to a third party, while the assessee's PAN and returns consistently showed the correct address as A-6, Sector 31, Noida. The Tribunal held that proper service of Section 148 notice is a jurisdictional requirement, and its absence renders reassessment proceedings void. Consequently, the penalty order could not be sustained as it was dependent on the invalid assessment order. en-us Fri, 13 Jun 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773881 The Tribunal set aside both the assessment order dated 14/11/2018 and penalty order under Section 271(1)(c) due to improper service of notice under Section 148. The notice was served at an incorrect address (D-66, Sector 30, Noida) to a third party, while the assessee's PAN and returns consistently showed the correct address as A-6, Sector 31, Noida. The Tribunal held that proper service of Section 148 notice is a jurisdictional requirement, and its absence renders reassessment proceedings void. Consequently, the penalty order could not be sustained as it was dependent on the invalid assessment order. Case-Laws Income Tax Fri, 13 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773881