https://www.taxtmi.com/caselaws?id=790969 For a valid reassessment under sections 147 and 148 of the Income-tax Act, the Revenue must prove that the notice under section 148 was issued within the limitation period under section 149 and was duly served in law. In this matter, inconsistent postal tracking material and conflicting departmental dates failed to establish timely issuance, and valid service by affixture was also not proved. As a result, the jurisdictional basis for reopening was not satisfied and the reassessment was quashed as invalid. en-us Wed, 29 Apr 2026 00:00:00 +0530 Mon, 04 May 2026 07:57:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790969 For a valid reassessment under sections 147 and 148 of the Income-tax Act, the Revenue must prove that the notice under section 148 was issued within the limitation period under section 149 and was duly served in law. In this matter, inconsistent postal tracking material and conflicting departmental dates failed to establish timely issuance, and valid service by affixture was also not proved. As a result, the jurisdictional basis for reopening was not satisfied and the reassessment was quashed as invalid. Case-Laws Income Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790969