https://www.taxtmi.com/caselaws?id=464840 ITAT (Chandigarh) upheld service of notice u/s 148 as valid since the AO mailed it to the PAN-listed last known Indian address and the assessee never notified a change to exclusive non-resident status; neighbour's return of earlier notices confirmed receipt attempts. However, the tribunal set aside the additions u/s 69 and remitted the matter to the AO for fresh adjudication, directing a full inquiry into the chain of funds-when income arose in Portugal, how it was transmitted to India and matched to the land purchase-given the assessee's submitted sale deed and bank copies. en-us Fri, 24 Jan 2025 00:00:00 +0530 Tue, 18 Nov 2025 13:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464840 ITAT (Chandigarh) upheld service of notice u/s 148 as valid since the AO mailed it to the PAN-listed last known Indian address and the assessee never notified a change to exclusive non-resident status; neighbour's return of earlier notices confirmed receipt attempts. However, the tribunal set aside the additions u/s 69 and remitted the matter to the AO for fresh adjudication, directing a full inquiry into the chain of funds-when income arose in Portugal, how it was transmitted to India and matched to the land purchase-given the assessee's submitted sale deed and bank copies. Case-Laws Income Tax Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464840