https://www.taxtmi.com/caselaws?id=775363 The ITAT RAIPUR held that the notice under section 142(1) was not validly issued or served to the assessee as it lacked essential details and was not transmitted in the prescribed mode under section 144B(6)(ii)(a). Consequently, the assessment order based on such defective notice was declared arbitrary, bad in law, and void ab initio. The assessment was quashed, rendering all subsequent proceedings non-est in the eyes of law. The assessee's appeal was allowed. en-us Mon, 21 Jul 2025 00:00:00 +0530 Thu, 24 Jul 2025 08:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775363 The ITAT RAIPUR held that the notice under section 142(1) was not validly issued or served to the assessee as it lacked essential details and was not transmitted in the prescribed mode under section 144B(6)(ii)(a). Consequently, the assessment order based on such defective notice was declared arbitrary, bad in law, and void ab initio. The assessment was quashed, rendering all subsequent proceedings non-est in the eyes of law. The assessee's appeal was allowed. Case-Laws Income Tax Mon, 21 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775363