https://www.taxtmi.com/caselaws?id=782398 HC held that reassessment proceedings under s.148 were invalid due to improper service of notice on the petitioner, a non-resident and US citizen residing abroad when notices were issued only to his Indian address. Relying on s.148 and s.148(3) and following precedent, HC found that absence of effective service violated principles of natural justice and rendered the assessment an empty formality. The impugned reassessment order, including additions for alleged unexplained cash credits, was quashed. HC remitted the matter to the jurisdictional Assessing Officer to issue proper notice, afford a fair opportunity of hearing, and pass a fresh assessment order in accordance with law. en-us Fri, 21 Nov 2025 00:00:00 +0530 Fri, 28 Nov 2025 08:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782398 HC held that reassessment proceedings under s.148 were invalid due to improper service of notice on the petitioner, a non-resident and US citizen residing abroad when notices were issued only to his Indian address. Relying on s.148 and s.148(3) and following precedent, HC found that absence of effective service violated principles of natural justice and rendered the assessment an empty formality. The impugned reassessment order, including additions for alleged unexplained cash credits, was quashed. HC remitted the matter to the jurisdictional Assessing Officer to issue proper notice, afford a fair opportunity of hearing, and pass a fresh assessment order in accordance with law. Case-Laws Income Tax Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782398