https://www.taxtmi.com/caselaws?id=784032 Notice under section 148 was invalid because it was sent to an incorrect address, and the affixation report also showed that wrong address. The record did not contain reliable proof that substituted service was effected at the correct address or that the statutory requirements for such service were complied with. As a result, the reopening under section 147 was held to be bad in law, and the assessment framed under section 144 was quashed in favour of the assessee. en-us Wed, 09 Jul 2025 00:00:00 +0530 Sat, 27 Dec 2025 08:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784032 Notice under section 148 was invalid because it was sent to an incorrect address, and the affixation report also showed that wrong address. The record did not contain reliable proof that substituted service was effected at the correct address or that the statutory requirements for such service were complied with. As a result, the reopening under section 147 was held to be bad in law, and the assessment framed under section 144 was quashed in favour of the assessee. Case-Laws Income Tax Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784032