https://www.taxtmi.com/caselaws?id=774836 Gujarat HC held that reassessment proceedings were invalid due to improper service of notice under Section 148. The notice dated 31.3.2022 was sent to wrong email address, denying petitioner opportunity to respond. Court emphasized Audi Alteram Partem principle requiring proper notice and fair hearing before passing orders. Only when correct notice was served on 18.10.2022 did petitioner become aware of proceedings. Since fundamental requirement of proper service was not met, reassessment was quashed and assessee's appeal was allowed. en-us Mon, 07 Jul 2025 00:00:00 +0530 Tue, 15 Jul 2025 08:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774836 Gujarat HC held that reassessment proceedings were invalid due to improper service of notice under Section 148. The notice dated 31.3.2022 was sent to wrong email address, denying petitioner opportunity to respond. Court emphasized Audi Alteram Partem principle requiring proper notice and fair hearing before passing orders. Only when correct notice was served on 18.10.2022 did petitioner become aware of proceedings. Since fundamental requirement of proper service was not met, reassessment was quashed and assessee's appeal was allowed. Case-Laws Income Tax Mon, 07 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774836