https://www.taxtmi.com/caselaws?id=789128 Reassessment under the Income-tax Act was held unsustainable where the Section 148 notice was issued within limitation under Section 149, but service of that notice on the assessee before completion of assessment was not established. The court treated the defect as a violation of the statutory requirement of prior service and natural justice, while noting that the Assessing Officer did not lack subject-matter jurisdiction because the notice itself was timely issued. The assessment order and consequential demand notice were set aside, and the matter was remanded for fresh assessment after service of notice and an opportunity of hearing. en-us Tue, 31 Mar 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789128 Reassessment under the Income-tax Act was held unsustainable where the Section 148 notice was issued within limitation under Section 149, but service of that notice on the assessee before completion of assessment was not established. The court treated the defect as a violation of the statutory requirement of prior service and natural justice, while noting that the Assessing Officer did not lack subject-matter jurisdiction because the notice itself was timely issued. The assessment order and consequential demand notice were set aside, and the matter was remanded for fresh assessment after service of notice and an opportunity of hearing. Case-Laws Income Tax Tue, 31 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789128