https://www.taxtmi.com/caselaws?id=777729 ITAT, Raipur - AT held reassessment framed under s.147 r.w.s.144B invalid and quashed where department failed to prove service of notice under s.143(2); absence of such service rendered the reassessment arbitrary and bad in law. The AO's order under s.147 r.w.s.144B was set aside and the appeal of the assessee was allowed. en-us Mon, 28 Jul 2025 00:00:00 +0530 Thu, 04 Sep 2025 08:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777729 ITAT, Raipur - AT held reassessment framed under s.147 r.w.s.144B invalid and quashed where department failed to prove service of notice under s.143(2); absence of such service rendered the reassessment arbitrary and bad in law. The AO's order under s.147 r.w.s.144B was set aside and the appeal of the assessee was allowed. Case-Laws Income Tax Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777729