https://www.taxtmi.com/caselaws?id=790189 Effective service of notice under section 148 of the Income-tax Act is a condition precedent to valid reassessment, and mere issuance of the notice by email or registered post is insufficient without proof of actual delivery. The Rajasthan HC held that, in the absence of material showing effective service or tracking proof, jurisdiction to complete reassessment was not validly assumed and the assessee was denied an opportunity to respond. The reassessment order was therefore quashed and set aside, and the matter was remanded for fresh proceedings after notice in accordance with law. en-us Thu, 02 Apr 2026 00:00:00 +0530 Tue, 21 Apr 2026 08:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790189 Effective service of notice under section 148 of the Income-tax Act is a condition precedent to valid reassessment, and mere issuance of the notice by email or registered post is insufficient without proof of actual delivery. The Rajasthan HC held that, in the absence of material showing effective service or tracking proof, jurisdiction to complete reassessment was not validly assumed and the assessee was denied an opportunity to respond. The reassessment order was therefore quashed and set aside, and the matter was remanded for fresh proceedings after notice in accordance with law. Case-Laws Income Tax Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790189