https://www.taxtmi.com/caselaws?id=775953 The ITAT Ahmedabad held that the reassessment order under section 147 was invalid due to the non-service of a valid notice under section 143(2) prior to finalization. The Revenue failed to prove that the notice dated 11.07.2018 was served on the assessee, and no such notice was found on official portals. Citing binding precedents, the tribunal concluded that non-issuance and non-service of the section 143(2) notice renders the reassessment order null and void. The assessee's appeal was allowed. en-us Thu, 31 Jul 2025 00:00:00 +0530 Sat, 02 Aug 2025 07:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775953 The ITAT Ahmedabad held that the reassessment order under section 147 was invalid due to the non-service of a valid notice under section 143(2) prior to finalization. The Revenue failed to prove that the notice dated 11.07.2018 was served on the assessee, and no such notice was found on official portals. Citing binding precedents, the tribunal concluded that non-issuance and non-service of the section 143(2) notice renders the reassessment order null and void. The assessee's appeal was allowed. Case-Laws Income Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775953