https://www.taxtmi.com/caselaws?id=782855 ITAT Delhi held that reassessment proceedings were invalid as the notice under s.148 (old law) dated 31.03.2021 was actually served on the assessee on 20.04.2021, after substitution of ss.148, 148A and 149 by the Finance Act 2021 w.e.f. 01.04.2021. Since the AO did not comply with the mandatory new regime for issuance and service of notice, there was a jurisdictional defect, not a mere irregularity. S.292BB could not cure the complete absence of a valid notice. Consequently, the reassessment order was quashed and the assessee's appeal allowed. en-us Wed, 13 Aug 2025 00:00:00 +0530 Wed, 03 Dec 2025 17:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782855 ITAT Delhi held that reassessment proceedings were invalid as the notice under s.148 (old law) dated 31.03.2021 was actually served on the assessee on 20.04.2021, after substitution of ss.148, 148A and 149 by the Finance Act 2021 w.e.f. 01.04.2021. Since the AO did not comply with the mandatory new regime for issuance and service of notice, there was a jurisdictional defect, not a mere irregularity. S.292BB could not cure the complete absence of a valid notice. Consequently, the reassessment order was quashed and the assessee's appeal allowed. Case-Laws Income Tax Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782855