https://www.taxtmi.com/caselaws?id=466532 Assessment was framed under reassessment provisions without service of the mandatory notice under the reassessment procedure and related procedural notices, and the notices issued to an incorrect address were never served on the assessee. Because service of the mandatory notice is a jurisdictional requirement, the reassessment is vitiated and liable to be quashed. The appellate officer's contrary finding that the notice was received and a return filed is inconsistent with assessment records and does not cure the fundamental defect of non service, resulting in invalidation of the assessment. en-us Thu, 27 Feb 2025 00:00:00 +0530 Wed, 11 Feb 2026 14:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466532 Assessment was framed under reassessment provisions without service of the mandatory notice under the reassessment procedure and related procedural notices, and the notices issued to an incorrect address were never served on the assessee. Because service of the mandatory notice is a jurisdictional requirement, the reassessment is vitiated and liable to be quashed. The appellate officer's contrary finding that the notice was received and a return filed is inconsistent with assessment records and does not cure the fundamental defect of non service, resulting in invalidation of the assessment. Case-Laws Income Tax Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466532