https://www.taxtmi.com/caselaws?id=777523 ITAT held the reassessment invalid and allowed the appeal, finding the AO failed to effect mandatory service of notice under section 148, did not consult the PAN database or other specified records, and recorded reasons to believe based on incorrect facts and non-application of mind. The Tribunal held the revenue did not discharge its burden of proving proper service and that the notice issuance appeared a mere formality incapable of reaching the assessee. Reopening was therefore quashed for lack of jurisdictional compliance and defective reasons. en-us Fri, 10 Jan 2025 00:00:00 +0530 Mon, 01 Sep 2025 08:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777523 ITAT held the reassessment invalid and allowed the appeal, finding the AO failed to effect mandatory service of notice under section 148, did not consult the PAN database or other specified records, and recorded reasons to believe based on incorrect facts and non-application of mind. The Tribunal held the revenue did not discharge its burden of proving proper service and that the notice issuance appeared a mere formality incapable of reaching the assessee. Reopening was therefore quashed for lack of jurisdictional compliance and defective reasons. Case-Laws Income Tax Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777523