https://www.taxtmi.com/caselaws?id=468054 Service of a section 148 notice at an assessee's old email address, after the email was updated in later return filings, was held not to be valid service. Because the notice was sent to the email used by the earlier chartered accountant and not to the updated address, the defect went to the root of the reassessment proceedings. Applying the jurisdictional High Court precedent relied upon, the invalid service deprived the Assessing Officer of jurisdiction, and the reassessment order was void. en-us Fri, 14 Feb 2025 00:00:00 +0530 Tue, 14 Apr 2026 21:12:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468054 Service of a section 148 notice at an assessee's old email address, after the email was updated in later return filings, was held not to be valid service. Because the notice was sent to the email used by the earlier chartered accountant and not to the updated address, the defect went to the root of the reassessment proceedings. Applying the jurisdictional High Court precedent relied upon, the invalid service deprived the Assessing Officer of jurisdiction, and the reassessment order was void. Case-Laws Income Tax Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468054