https://www.taxtmi.com/caselaws?id=467905 Service of a reassessment notice under section 148 was treated as a mandatory jurisdictional precondition, and issuance alone was held insufficient. The Tribunal found that the notice was not effectively served within time, as the Revenue's service by affixture and later through a notice server did not comply with the required procedure and the service record was unreliable. On those facts, the reassessment deadline had already expired, so the order passed later was held time-barred and invalid; the additions on merits became academic after the reassessment was quashed. en-us Fri, 14 Feb 2025 00:00:00 +0530 Wed, 08 Apr 2026 20:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467905 Service of a reassessment notice under section 148 was treated as a mandatory jurisdictional precondition, and issuance alone was held insufficient. The Tribunal found that the notice was not effectively served within time, as the Revenue's service by affixture and later through a notice server did not comply with the required procedure and the service record was unreliable. On those facts, the reassessment deadline had already expired, so the order passed later was held time-barred and invalid; the additions on merits became academic after the reassessment was quashed. Case-Laws Income Tax Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467905