https://www.taxtmi.com/caselaws?id=792083 For an NRI assessee, service or attempted service of notice at the PAN or passport address was treated as sufficient in normal circumstances, and the tax was not expected to trace an unprovided bank address. However, the Court found serious procedural infirmities on the record, including lack of proper service and denial of an effective hearing, and held that alternative remedy did not bar interference on the peculiar facts. The reassessment order, consequential demand and penalty proceedings were quashed, while fresh notice and continuation of proceedings were left open in accordance with law, without a limitation objection to such fresh notice. en-us Tue, 19 May 2026 00:00:00 +0530 Fri, 22 May 2026 07:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792083 For an NRI assessee, service or attempted service of notice at the PAN or passport address was treated as sufficient in normal circumstances, and the tax was not expected to trace an unprovided bank address. However, the Court found serious procedural infirmities on the record, including lack of proper service and denial of an effective hearing, and held that alternative remedy did not bar interference on the peculiar facts. The reassessment order, consequential demand and penalty proceedings were quashed, while fresh notice and continuation of proceedings were left open in accordance with law, without a limitation objection to such fresh notice. Case-Laws Income Tax Tue, 19 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792083