https://www.taxtmi.com/caselaws?id=774745 ITAT Delhi held that reassessment proceedings under section 148 were invalid due to improper service of notice. The AO recorded an incorrect postal address on the notice, which differed from the correct address in the death certificate. The tribunal ruled that without proper service of notice at the correct address, there cannot be a presumption of service. Since valid service of notice under section 148 is essential for reopening assessment, the entire proceedings were declared null and void. The assessment was quashed and the assessee's appeal was allowed. en-us Fri, 06 Jun 2025 00:00:00 +0530 Mon, 14 Jul 2025 08:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774745 ITAT Delhi held that reassessment proceedings under section 148 were invalid due to improper service of notice. The AO recorded an incorrect postal address on the notice, which differed from the correct address in the death certificate. The tribunal ruled that without proper service of notice at the correct address, there cannot be a presumption of service. Since valid service of notice under section 148 is essential for reopening assessment, the entire proceedings were declared null and void. The assessment was quashed and the assessee's appeal was allowed. Case-Laws Income Tax Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774745