https://www.taxtmi.com/caselaws?id=466242 Presumptive taxation under section 44AD was held available where the return filed in response to a notice was treated as valid and timely because the assessing officer failed to establish service of earlier assessment notices. The tribunal found that notices (other than the one triggering the filed return) did not bear recipient identification and could not be treated as served; consequently the return could not be treated as belated. Operative effect: benefit of presumptive taxation granted and the impugned addition deleted, restoring the assessee's tax position. en-us Fri, 28 Feb 2025 00:00:00 +0530 Fri, 30 Jan 2026 19:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466242 Presumptive taxation under section 44AD was held available where the return filed in response to a notice was treated as valid and timely because the assessing officer failed to establish service of earlier assessment notices. The tribunal found that notices (other than the one triggering the filed return) did not bear recipient identification and could not be treated as served; consequently the return could not be treated as belated. Operative effect: benefit of presumptive taxation granted and the impugned addition deleted, restoring the assessee's tax position. Case-Laws Income Tax Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466242