https://www.taxtmi.com/caselaws?id=786073 Validity of an assessment under Section 153A read with Section 144 turned on absence of proof of service of a notice under Section 142(1); the respondents could not show the 142(1) notice or service of the subsequent assessment order, and the assessment was passed ex parte the very next day. The court found that the taxpayer had produced a 'J' form to a Committee (which the Committee accepted) and that it was improbable the form would not be produced to tax authorities if given opportunity. The impugned assessment was set aside and remitted for fresh consideration in accordance with law. en-us Wed, 21 Jan 2026 00:00:00 +0530 Thu, 05 Feb 2026 09:16:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786073 Validity of an assessment under Section 153A read with Section 144 turned on absence of proof of service of a notice under Section 142(1); the respondents could not show the 142(1) notice or service of the subsequent assessment order, and the assessment was passed ex parte the very next day. The court found that the taxpayer had produced a 'J' form to a Committee (which the Committee accepted) and that it was improbable the form would not be produced to tax authorities if given opportunity. The impugned assessment was set aside and remitted for fresh consideration in accordance with law. Case-Laws Income Tax Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786073