https://www.taxtmi.com/caselaws?id=781611 The HC held the reassessment and belated demand and penalty notices invalid for failure to comply with statutory service requirements. The statutory notice under s.142 was not served at the petitioner's registered e-mail as mandated by s.282, but to a defunct address, breaching natural justice. The court affirmed that issuance and valid service of notice under s.148 are jurisdictional preconditions and the AO must verify address changes; the Revenue bore the onus to prove proper service and failed. Reassessment proceedings and ex parte orders were set aside; decision in favour of the assessee. en-us Thu, 13 Nov 2025 00:00:00 +0530 Tue, 18 Nov 2025 08:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781611 The HC held the reassessment and belated demand and penalty notices invalid for failure to comply with statutory service requirements. The statutory notice under s.142 was not served at the petitioner's registered e-mail as mandated by s.282, but to a defunct address, breaching natural justice. The court affirmed that issuance and valid service of notice under s.148 are jurisdictional preconditions and the AO must verify address changes; the Revenue bore the onus to prove proper service and failed. Reassessment proceedings and ex parte orders were set aside; decision in favour of the assessee. Case-Laws Income Tax Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781611